ACAMS Advanced-CAMS-Audit 問題集

質問 1：
Which are methods to test internal controls related to the CDD and KYC process? (Select Two.)
A. Confirm if suspicious activity reports were filed following escalation for non-compliance with the CDD and KYC process.
B. Evaluate the results of the sample testing of new and existing customer relationships for adherence to the CDD and KYC process.
C. Ask the account officers whether the CDD and KYC information provided is correct.
D. Review the accuracy of the gap analysis of the CDD and KYC policies and procedures against local regulations.
E. Confirm with client onboarding teams whether or not high-risk customers exist.
正解：B,D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
When reviewing an entity's sanctions compliance program, the auditor should ensure who is exempt from the Office of Foreign Assets Control's regulations?
A. US citizens residing outside the
B. Non-US citizens residing in the US
C. Non-US entities having branches outside the US
D. US entities having branches outside the US
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
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 4：
Which set of activities describes the planning phase of an audit?
A. Request data regarding financials, schedule planning meeting and perform sample testing
B. Request organizational charts, assess data for sample testing and provide an initial report
C. Request the scheduling of preliminary discussions with management and request a walk-through of key processes
D. Request management overview of the organization conduct analytical review of processes and issue findings
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which action would an auditor take to evaluate design effectiveness?
A. Carry out a sample check of suspicious activity reports and make sure they are in line with policies and procedures.
B. Confirm that alerts in transaction monitoring have been properly escalated or waived.
C. Check whether the policies and procedures are consistent with the authorities' regulations.
D. Confirm that customer records are being kept in accordance with policies and procedures.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which finding indicates issues that could result in clients being subject to incorrect scenarios and thresholds?
A. Finding 5
B. Finding 4
C. Firming 2
D. Finding 7
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 7：
When assessing the effectiveness of a transaction monitoring system, which indicators require active monitoring by the auditor or compliance'? (Select Two.)
A. Robustness of feedback relating to submitted suspicious activity reports
B. Complexity of monitoring scenarios
C. False positive ratio
D. Scenario altering techniques
E. Data quality and mapping
正解：C,E
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Which products/services increase the risk level for money laundering for XYZ Bank?
A. International fund transfers
B. Letters of credit
C. Foreign exchange services
D. Payable through accounts
正解：A,D
解説: (Topexam メンバーにのみ表示されます)