[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-010":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-48-010","48",10,"下列何者非屬出納經管的業務？",[13,14,15,16],"日計表之編製","各種有價證券之保管","幣券及破損券之兌換","辦理現金及票據之收付及保管",0,"出納業務查核",1,"出納經管的核心是具實體性、與現金票券直接相關的業務，包括辦理現金及票據之收付與保管（D）、各種有價證券之保管（B），以及幣券及破損券之兌換（C），這些都涉及庫存實體與貴重品控管。答案（A）日計表之編製屬於會計部門的帳務彙編與勾稽工作，是依當日交易憑證整理出的報表，性質上屬記帳作業而非現金保管，故非出納經管業務。銀行刻意把出納（管錢）與會計（管帳）分開，正是為了達到相互牽制、避免同一人既經手現金又編製帳表而掩蓋短溢，因此（A）為正解。","easy",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"bank_audit_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",{"id":27,"question":28,"qno":29},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1787293936204]