[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-48-013":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-48-013","48",13,"金融機構辦理出納業務自行查核時，對於下列何者不需予以實體盤點查核？",[13,14,15,16],"週轉金","空白取款憑條","託收票據","空白單據",1,"出納業務查核","出納自行查核強調對具價值或可作記帳憑證之物實地清點，故週轉金現金（A）須點清金額、託收票據（C）須核對筆數與票面、空白單據（D）因具潛在被冒用開立的價值也須清點控管。答案（B）空白取款憑條屬一般營業表單，本身無面額、非庫存有價品，需要有存戶用印與核章才生效，通常不需納入實體盤點清冊，故為正解。但要留意空白憑條仍應妥善保管、避免遭人取得填用，只是其管控方式與盤點須計價的庫存品性質不同，這是本題易混淆之處。","medium",[22,26,30,34,37,41],{"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":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":10},"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？",{"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？",15,1787293936238]