[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-49-009":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-49-009","49",9,"銀行對破損券幣應隨時整理，並送交下列何處調換？",[13,14,15,16],"總行","財政部","臺灣銀行","中央銀行",2,"出納業務查核",1,"破損、污損的券幣已不適合再流通，銀行整理後應送交臺灣銀行辦理調換，由其彙整回收後再處理，故答案為（C）。這是因為臺灣銀行受中央銀行委託辦理國庫及券幣調換的實務窗口。（D）中央銀行雖是法定貨幣發行機關、負責發行與收兌政策，但實務上第一線受理破損券幣調換的經辦是臺灣銀行，兩者角色須分辨清楚，這是本題最易混淆處。（A）總行是行內單位、（B）財政部主管財政而非券幣調換，均非送交對象。查核時應確認破損券確實妥為整理並循正確管道送換，未混入正常現金再流出。","easy",[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":46},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1787293937070]