[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-48-011":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"bank_audit_prac-48-011","48",11,"依規定，銀行金庫內之監視錄影帶應至少保存多久？",[13,14,15,16],"一個月","二個月","四個月","六個月",1,"出納業務查核","銀行金庫進出攸關現金安全，一旦發生短少或盜領，事後多需調閱錄影帶追查，因此監視錄影帶須保存一定期間備查。依規定金庫內的監視錄影帶至少應保存二個月，故答案為（B）。保存期間若過短，如（A）一個月，恐在異常尚未被察覺或盤點結果出爐前即遭覆蓋洗掉，將失去追查金庫進出與現金異常的關鍵證據；而（C）四個月、（D）六個月雖更保險，但非題目所問的法定最低標準。稽核查核時應確認錄影設備正常運作且錄影檔確實留存達最低期限。","medium",[22,26,29,33,37,41],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":10},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":42,"question":43,"qno":44},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1787293936227]