ACAMS Advanced-CAMS-Audit 問題集

質問 1：
A financial institution utilizes an automated daily validation report to validate the accuracy of the data flowing into its monitoring software. An auditor is responsible for testing the data used to create the report. This is an example of testing which type of effectiveness?
A. Operating
B. Software
C. Program
D. Design
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which can be excluded from an audit report?
A. The scope, including the time period to which the opinion pertains
B. The overall opinion judgment, or conclusion reached
C. Overall opinions, judgments or conclusions reached in prior audit reports
D. The risk or control framework or other criteria used as a basis for the overall opinion
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which is a true statement about the computer-assisted audit tool (CAAT)?
A. Both CAAT and traditional methods of auditing allow auditors to build conclusions based upon a limited sample of a population.
B. Auditors using CAAT could have all customer addresses from the past 10 years while auditors using traditional methods of auditing could only have a sample of these customer addresses.
C. CAAT cannot be customized to scrutinize huge volumes of data and produce specific procedures thatcould replace the requirement for the auditor's own procedures.
D. KYC data that have been incorporated into the warehouse could still be changed if need be from using CAAT.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which factors should be taken into consideration in designing a follow-up strategy when remedial action needs to be taken due to deficiencies identified in an AML audit?
A. Reporting the breach and the regulatory response
B. Target completion date and status update on remedial action
C. Available resources and board of directors' commitment
D. Responsible action owner and internal audit commitment to follow up
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
The auditor identifies that the bank has launched trade finance services this year.When rating the various themes of the risk mitigants, which are expected to be impacted by the launchof these services? (Select Three.)
A. M1.1
B. M4.2
C. M5.2
D. M1.2
E. M3.2
F. M2.1
正解：A,B,F
解説: (Topexam メンバーにのみ表示されます)

質問 6：
A financial institution (FI) recently updated its transaction monitoring (TM) thresholds During validation which should be provided as evidence of optimized thresholds'? (Select Two.)
A. Length of time the FI has deployed the software program
B. A copy of the FI's AML risk assessment
C. Comparison against past suspicious activity reported
D. Proof of validation from the TM software provider
E. Above-the-line and below-the-line testing
正解：C,E
解説: (Topexam メンバーにのみ表示されます)

質問 7：
A retail banking small and medium-sized enterprise (SME) customer launches a charity and requests a Corporate-SME account to receive donations and make disbursements. Which scenarios would most likely identify activity related to a charity account?(Select Two.)
A. Scenario 5
B. Scenario 4
C. Scenario 6
D. Scenario 1
E. Scenario 7
正解：D,E
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Which should the external auditor recommend to ensure that the institution did not facilitate transactions involving a sanctioned person?
A. Periodically monitor the sanctions lists uploaded by the screening tool to ensure the most up-to-date lists are in the system.
B. Perform a security risk and access assessment on the sanction screening tool to ensure more timely sanctions lists are uploaded.
C. Re-screen all transactions over the period of time when the updated sanction lists were not uploaded against the current sanctions lists.
D. Re-screen all transactions based on the sanctions lists that were active at that time but not uploaded.
正解：C
解説: (Topexam メンバーにのみ表示されます)