ACAMS Advanced-CAMS-Audit 問題集

質問 1：
Which KYC-related finding poses the most risk to the organization?
A. KYC processes not being integrated into the business and associated application systems
B. KYC requirements being considered a low priority not designed into business processes and implemented after product launch
C. Sanctions fists that are updated on a periodic basis following an annual risk assessment
D. Backlogs and delays in maintaining client files in accordance with the organization's policy
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which conclusion should the auditor make regarding the staff attendance of the periodic AML training program organized by the bank?
A. Staff attendance is incomplete because the board of directors is not part of the staff required to attend the periodic trainings, and there is no other specially designed AML training for the board.
B. Staff attendance is complete because all staff in the institution are required to attend the AML training as part of the staff onboarding process.
C. Staff attendance is incomplete because the compliance officer or the delegates are not part of the staff facilitating the 3-hour periodic AML training.
D. Staff attendance is complete because the training is mandatory for staff in the business, operations compliance and senior management whose duties involve knowledge of AML controls and processes.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which finding must be first remediated in order to understand is risks the organization is exposed to?
A. Finding 5
B. Finding 1
C. Finding 8
D. Finding 3
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
in addition to this investigation report, what Information should the auditor expect to find in the investigative file? (Select Two.)
A. Policies and procedures relating to AML investigations and suspicious activity report filing.
B. Independent review by the compliance officer's line manager.
C. Historical transaction data of the customer s account.
D. Board approval for the suspicious activity report filing by the compliance department.
E. Adverse news search results against the customers and its controlling persons.
正解：C,E
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which KYC-related finding poses the most risk to the organization?
A. KYC processes not being integrated into the business and associated application systems
B. KYC requirements being considered a low priority not designed into business processes and implemented after product launch
C. Sanctions fists that are updated on a periodic basis following an annual risk assessment
D. Backlogs and delays in maintaining client files in accordance with the organization's policy
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Findings from a financial institution's (Fl's) regulatory examination suggest that several unidentified risks pose a serious threat. The Fl identifies the risks and implements a set of controls to mitigate those risks.
Which type of risk considers the controls' effectiveness?
A. Aggregate
B. Residual
C. Inherent
D. Consolidated
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
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 8：
An auditor is asked to select a judgmental sample from a population of 1 000 clients onboarded during the previous 12 months. Which step should the auditor take first?
A. Initially sample 10% of new clients onboarded.
B. Review the CDD onboarding policies and procedures to determine the criteria for selection.
C. Request a list of high-risk clients onboarded from management.
D. Evaluate quality assurance processes tor onboarding new clients.
正解：B
解説: (Topexam メンバーにのみ表示されます)