[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_prac-49-076":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","c11",{"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-49-076","49",76,"金融業務電腦化後，對稽核人員影響最大的改變為何？",[13,14,15,16],"稽核軌跡的改變","作業方式的改變","作業分工的改變","授權方式的改變",0,"資訊業務查核",1,"金融業務電腦化後，交易的產生、傳遞與保存都由紙本轉為系統內的電子紀錄，傳統上肉眼可循的紙本憑證與流程逐漸消失，改由隱藏在系統中的電子軌跡取代，這使稽核人員取證、追蹤與還原交易過程的方式產生根本改變，衝擊最大，所以答案為(A)稽核軌跡的改變。至於(B)作業方式、(C)作業分工與(D)授權方式，固然也會隨電腦化而調整，但相對而言影響較為次要，核心衝擊仍在於稽核軌跡由紙本轉為電子的型態轉變，故其餘選項皆非最佳解。","medium",[23,27,30,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-075","辦理程式變更作業，留存下列何種稽核軌跡最值得信賴？",75,{"id":28,"question":29,"qno":10},"bank_audit_prac-47-076","電腦程式變更後之換版作業宜由下列何種人員辦理較符內部控制原則？",{"id":31,"question":32,"qno":33},"bank_audit_prac-47-077","下列何者非屬金融機構營業單位與電腦作業有關之電腦犯罪手法？",77,{"id":35,"question":36,"qno":26},"bank_audit_prac-48-075","有關金融機構電腦主機操作，其每班作業至少應有多少操作員輪值？",{"id":38,"question":39,"qno":10},"bank_audit_prac-48-076","網路銀行業務所稱「約定轉帳」 ，因資金移轉之稽核軌跡及資金流向十分明確，得排除下列何項安全設計？",{"id":41,"question":42,"qno":33},"bank_audit_prac-48-077","網路銀行業務若採用 SET 安全機制，係由下列何者核發電子憑證？",1787293937807]