[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-014":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-48-014","48",14,"下列何種單據不應放置於庫房內金櫃？",[13,14,15,16],"傳票","託收票據","待交換票據","空白單據",0,"出納業務查核",1,"庫房內金櫃屬最高安全等級的保管處所，用於存放現金、待交換票據（C）、託收票據（B）及空白單據（D）等須嚴密控管的貴重或有價品，防止遭竊或冒用。答案（A）傳票是交易完成後的記帳憑證，用以記錄與勾稽帳務，應依會計檔案管理規定歸檔保存，並非須鎖入庫內金櫃的貴重品，故不應放置於此。將傳票與現金票券混放金櫃，不僅擠佔庫容，也模糊了出納保管與會計歸檔的分工界線，故（A）為正解。查核時應確認金櫃內僅存放應保管之貴重品項。","medium",[23,27,31,35,39,42],{"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":10},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",{"id":43,"question":44,"qno":45},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1787293936245]