[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-49-010":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-49-010","49",10,"銀行應如何掌管金庫鑰匙及密碼，以符合牽制作業？",[13,14,15,16],"分由會計及主管指定人員掌管","分由出納及主管指定人員掌管","分由總務及主管指定人員掌管","分由會計及總務掌管",1,"出納業務查核","金庫的鑰匙與密碼若集中由同一人掌握，該人即可獨自開啟金庫，形同門戶洞開，存在監守自盜風險。為符合牽制原則，應將鑰匙與密碼分由出納及主管指定人員分別保管，一人持鑰匙、另一人掌密碼，缺一不可開啟，形成雙人共同控管，故答案為（B）。（A）由會計掌管將使管帳者接觸金庫、（C）總務、（D）會計與總務等組合，均未讓實際經管現金的出納參與，或造成職務不相容，牽制設計不當。查核時應確認鑰匙與密碼確由不同人分持、且無一人可獨力開庫，並落實輪調與交接紀錄。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"bank_audit_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",{"id":26,"question":27,"qno":28},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"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？",15,1787293937082]