[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-49-013":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-49-013","49",13,"下列何者非屬出納業務之範圍？",[13,14,15,16],"傳票之保管","各種有價證券之保管","幣券及破損券之兌換","辦理現金及票據之收付及保管",0,"出納業務查核",1,"出納業務的範圍是現金與票據的收付及保管（D）、各種有價證券之保管（B），以及幣券及破損券之兌換（C），皆屬經手實體現金票券貴重品的作業。答案（A）傳票之保管屬於會計作業的一環，傳票是記帳憑證，應由會計部門依檔案管理規定保管歸檔，而非出納職掌，故為正解。銀行刻意將出納（管錢管物）與會計（管帳管憑證）分工，正是為了達到相互牽制的內控效果，避免同一人既經手現金又保管記帳憑證而有掩飾舞弊的空間。查核時應確認兩者職務分離確實落實，未由出納兼管傳票。","easy",[23,27,31,35,38,42],{"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":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":39,"question":40,"qno":41},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1787293937097]