ACAMS Advanced-CAMS-Audit 問題集

質問 1：
Which key risk indicator should the internal auditor consider when reviewing correspondent banking activities?
A. Volume of transaction activity referred by the respondent bank.
B. Number of respondent banks located in higher risk jurisdictions.
C. Size and stature of a respondent bank's operations in its home country.
D. Number of correspondent banking relations terminated.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
An auditor plans to examine a sample targeting newly onboarded, high net-worth clients to assess adherence to their onboarding policies. What sampling methods should the auditor use? (Select Three.)
A. Judgment sampling
B. Discovery sampling
C. Snowball sampling
D. Simple random sampling
E. Stratified sampling
F. Systematic sampling
正解：A,E,F
解説: (Topexam メンバーにのみ表示されます)

質問 3：
What model test verifies that alerts indicative of potentially suspicious activity are not missed due to threshold settings?
A. Above-the-line
B. Black-box configuration
C. Gap analysis
D. Below-the-line
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which should the auditor recommend to management in terms of the client's risk rating procedures?
A. Include an assessment of risk factors of channel, credit, and transaction risk to determine the client's composite AML and sanctions risk score.
B. Provide staff with training on new record retention requirements for occasional transactions.
C. Remove enhanced due diligence requirements for long-standing clients that are art collectors and do not transact with precious metals.
D. Remediate client files to verify their AML and sanctions risk rating and document enhanced due diligence measures, where applicable.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which task should an auditor complete first when preparing to audit the client risk scoring methodology?
A. Discuss the client risk scoring process with the head of AML.
B. Review the financial institution's AML risk assessment to understand the institution's client base.
C. Query the completeness of the customer data to be provided.
D. Review a list of high-risk customers provided by compliance.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
During the ongoing due diligence process the company becomes aware that the customer is holding personal assets for a politically exposed person (PEP). What should the auditor recommend to enhance the control environment for this customer relationship? (Select Three.)
A. Designate the account as a PEP-account.
B. Conduct enhanced due diligence and enhanced ongoing monitoring of the customer relationship.
C. Review and document the details of the customer s asset-holding arrangement.
D. Review the customer risk profile every two years as with any other customers.
E. File a suspicious activity report as the previous riskrating was not correct.
F. Deploy automated monitoring toots to efficiently peruse the customer's KYC information and assure that the customer's KYC risk rating is correct.
正解：A,B,C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
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 8：
An audit manager identifies that a financial institution (Fl) has not produced a business-level risk assessment in accordance with policy. The senior manager of the Fl assures that assessing risk at the individual client level and aggregating the data is an acceptable approach. How should the audit manager proceed?
A. Discuss with the senior manager to establish the risk appetite.
B. Accept the risk conclusions provided by the senior manager.
C. Issue a finding that requires the completion of a business-level risk assessment.
D. Test the accuracy of the mathematical aggregation of the risk assessments.
正解：C
解説: (Topexam メンバーにのみ表示されます)