[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-48-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","銀行內部控制與內部稽核測驗(一般金融)——銀行內部控制與內部稽核","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_prac-48-007","48",7,"下列何者非屬出納業務之常見缺失及查核重點？",[13,14,15,16],"進出金庫未設簿登記","經管密碼人員異動時，未即時更換金庫密碼","存戶申請更換印鑑，其申請書未加蓋原留印鑑","未於營業時間中不定時抽查櫃員現金",2,"出納業務查核",1,"出納業務的查核重點集中在現金、金庫與櫃員的控管：(A)進出金庫未設簿登記，無從追蹤何人何時進出；(B)經管密碼人員異動時未即時更換金庫密碼，離職或轉調者仍可能開啟金庫；(D)未於營業時間中不定時抽查櫃員現金，無法及時發現短溢或挪用，三者都是出納常見缺失。(C)存戶申請更換印鑑而申請書未加蓋原留印鑑，屬存款帳務維護的查核事項，與出納經管無關，故非屬之，答案為(C)。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",10,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-012","銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",12,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-013","自動櫃員機之補鈔作業，應以下列何種方式處理，以符合內部牽制？",13,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":44,"question":45,"qno":46},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1787293936177]