[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-015":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-48-015","48",15,"有關客戶委託保管有價證券，下列敘述何者錯誤？",[13,14,15,16],"經辦人員核符後蓋章核發保管憑條","依規定收取保管手續費並即時入帳","經常不定期盤點有價證券並作成紀錄","保管有價證券之送存與提領，經主管人員核准後依規定辦理",0,"出納業務查核",1,"保管憑條是銀行對外承諾負保管責任的憑證，涉及對客戶的義務，依牽制原則應經主管人員核符後始得核發，(A)僅由經辦人員核符後蓋章核發，欠缺覆核牽制，易生冒開或漏列，故敘述錯誤、答案為(A)。(B)依規定收取保管手續費並即時入帳，可防截留；(C)經常不定期盤點有價證券並作成紀錄，可核對實物是否相符；(D)送存與提領經主管人員核准後依規定辦理，三者都是正確的控管作業。","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":10},"bank_audit_prac-47-015","下列何者非屬有價證券？",1787293936273]