合格させるACAMS Advanced-CAMS-Audit試験最速合格
準備Advanced-CAMS-Audit問題解答でAdvanced-CAMS-Audit試験問題集
質問 # 48
Which scenarios should be used to monitor for potential elder abuse? (Select Two.)
- A. Scenarios 1
- B. Scenarios 8
- C. Scenarios 2
- D. Scenarios 5
- E. Scenarios 7
正解：B、E
解説：
* Explanation:Scenarios 7 and 8 align with elder abuse detection by focusing on unusual account behaviors, like abrupt large withdrawals or transactions inconsistent with the elder's profile. Patterns like these often indicate exploitation.
質問 # 49
Which conclusion should the auditor make regarding the staff attendance of the periodic AML training program organized by the bank?
- A. 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.
- B. 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.
- 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 all staff in the institution are required to attend the AML training as part of the staff onboarding process.
正解：B
解説：
Importance of AML Training for All Levels of an Institution:
* Advanced CAMS-Audit and FATF emphasize that AML training programs should be inclusive of all stakeholders, including senior management and board members, as they are integral to establishing an effective AML/CFT compliance culture.
Board-Level Training Specifics:
* Directors require tailored AML training to address strategic oversight responsibilities rather than operational controls. Periodic training is mandatory to keep the board updated on regulatory changes and institutional risk profile adjustments.
Audit Observation:
* Exclusion of the board from AML training reflects a gap in the institution's AML framework, potentially exposing it to regulatory scrutiny.
Reference to AML/CFT Standards:
* FATF Recommendations mandate training for all levels of an institution, explicitly highlighting senior management and governance roles in compliance efforts.
質問 # 50
If a final audit communication contains a significant error, the chief audit executive must:
- A. recall the audit report assess the error and resubmit the correct one.
- B. reevaluate the item(s) and resubmit findings for discussion on factualaccuracy.
- C. report the error to the local AML regulator.
- D. tell those who received the communication of the error and corrections.
正解：A
解説：
A significant error in an audit report undermines the credibility of the findings. The appropriate action is to recall the report, reassess the error, and submit an accurate report to stakeholders. This ensures integrity and compliance with audit standards.
質問 # 51
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. A copy of the FI's AML risk assessment
- B. Above-the-line and below-the-line testing
- C. Length of time the FI has deployed the software program
- D. Proof of validation from the TM software provider
- E. Comparison against past suspicious activity reported
正解：B、E
解説：
Comparison Against Past Suspicious Activity Reported:
* This evaluates whether the new thresholds are identifying similar or improved patterns of suspicious activity compared to prior thresholds.
* Helps validate that the updated thresholds align with the institution's AML risk profile and regulatory expectations.
Above-the-Line and Below-the-Line Testing:
* Above-the-line tests verify that alerts generated by the thresholds include expected suspicious transactions.
* Below-the-line tests assess transactions below the threshold to ensure no significant suspicious activities are missed.
CAMS-Audit Reference:
* Advanced CAMS-Audit frameworks emphasize the importance of both historical comparison and robust testing methodologies to validate transaction monitoring system updates.
質問 # 52
Which should be incorporated into an AML compliance policy? (Select Three.)
- A. Documentation record keeping
- B. Cryptocurrency threat assessment
- C. Credit risk assessment
- D. Mandatory training requirements
- E. Financial results reporting
- F. Suspicious activity reporting
正解：A、D、F
解説：
AML Compliance Policy Elements:
* A. Record Keeping: Essential for regulatory compliance, ensuring accurate data retention for audits and investigations.
* B. Suspicious Activity Reporting: A core AML requirement, mandated by FATF recommendations to identify and report suspicious transactions.
* E. Training Requirements: Ensures staff understand their AML obligations, as highlighted in Basel and FATF guidelines.
質問 # 53
An organization creates a document for its audit committee listing the outstanding audit findings. The list has an executive management owner assigned to each finding, due dates for reporting management's responses and space for management to identity the actions to be taken. Which is a primary purpose of this document?
- A. Tracking completion of proposed recommendations
- B. Providing audit documentation of management responses
- C. Testing resiliency of proposed recommendations
- D. Documenting audit team validation testing
正解：A
解説：
Purpose of the Document:
* This document is a management tool to ensure accountability and monitor the progress of resolving outstanding audit findings.
Audit Committee's Role:
* The document facilitates oversight by the audit committee, ensuring timely and effective resolution of recommendations.
CAMS-Audit Recommendations:
* Proper tracking mechanisms are emphasized to align audit processes with institutional and regulatory expectations.
質問 # 54
During the auditing process the auditor finds that the entity never updates the customers risk assessment.
Which remediation actions should the auditor suggest? (Select Two.)
- A. Delete non-active customer profiles to reduce the workload of ongoing surveillance.
- B. Compliance regularly updates the lists of high- and medium-risk countries to ensure updated customer risk profiles.
- C. Management engages an independent third party to update all the customer risk profiles.
- D. Audit designates an audit manager to review customer profiles annually.
- E. The business updates the customer risk profiles periodically in accordance with the customer risk level.
正解：B、E
解説：
A:Regularly updating lists of high- and medium-risk countries ensures that customer risk profiles align with the most current geopolitical and economic risks.
E:Periodic updates to customer risk profiles, based on their assigned risk level, are critical for maintaining an accurate and dynamic risk assessment system.
質問 # 55
Which is a true statement about the computer-assisted audit tool (CAAT)?
- A. KYC data that have been incorporated into the warehouse could still be changed if need be from using CAAT.
- B. Both CAAT and traditional methods of auditing allow auditors to build conclusions based upon a limited sample of a population.
- 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. 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.
正解：D
解説：
Capabilities of CAAT:
* CAAT provides comprehensive data access, allowing auditors to review all customer data over extended periods, unlike traditional methods that rely on sampling.
Irrelevant Options:
* A:Limited samples are more typical of traditional methods.
* B:Data incorporated in the warehouse should not be changeable as it would undermine audit integrity.
* D:CAAT can be customized for specific audit needs.
質問 # 56
Which circumstance would impair an auditor's independence and objectivity?
- A. Working with staff to design and implement key controls
- B. Donating funds to a local chanty which relates to the organization being audited
- C. Presenting at a local audit industry event where best practices are discussed
- D. Attending internal meetings where key risk indicators are discussed
正解：A
解説：
Impairment of Independence and Objectivity:
* Auditors must remain independent and objective. Direct involvement in designing and implementing controls creates a conflict of interest.
Guidelines from CAMS-Audit:
* CAMS-Audit emphasizes that auditors should limit their role to evaluating controls and avoid involvement in operational tasks.
Standards of Professional Conduct:
* Independence is a cornerstone of effective auditing, ensuring unbiased findings and recommendations.
質問 # 57
Which are objectives of the issue confirmation step in the audit issue management process? (Select Two.)
- A. Compliance Identifies and schedules pre-exam validation as appropriate.
- B. Additional remediation is identified and planned.
- C. Findings ate clearly written and facts are accurate
- D. Findings ate explained and assigned to the accountable owners.
- E. Communication, follow-up. and documentation are tracked on scheduled sustainability validations.
正解：C、D
解説：
Key Objectives of Issue Confirmation:
* Findings need to be clearly articulated and assigned to ensure accountability and actionable remediation.
* Accurate documentation ensures that facts are not disputed and remediation can proceed efficiently.
Irrelevant Options:
* B:Additional remediation is a later step in the issue resolution process.
* D and E:Tracking and pre-exam validation relate to follow-up stages, not the initial confirmation step.
質問 # 58
Which should the auditor recommend to management in terms of the client's risk rating procedures?
- A. Remediate client files to verify their AML and sanctions risk rating and document enhanced due diligence measures, where applicable.
- B. Remove enhanced due diligence requirements for long-standing clients that are art collectors and do not transact with precious metals.
- C. Provide staff with training on new record retention requirements for occasional transactions.
- D. Include an assessment of risk factors of channel, credit, and transaction risk to determine the client's composite AML and sanctions risk score.
正解：D
解説：
* Incorporating Comprehensive Risk Factors
* By including an assessment of channel, credit, and transaction risks, the client's overall risk profile is accurately determined. This aligns with risk-based approaches emphasized by FATF and CAMS-Audit standards.
* These risk factors provide a granular view of the client's risk level, ensuring proper classification into Standard or Enhanced Due Diligence categories.
* Regulatory Alignment
* FATF Recommendations mandate that client risk assessments consider the products, services, and delivery channels used, as well as geographic and transactional risks.
ConclusionImplementing composite AML and sanctions risk scores ensures the institution is compliant with regulatory standards and adequately mitigates risks associated with different client profiles.
質問 # 59
When evaluating an AML training program tor CFT functions the auditor should verify that:
- A. ethics training has been delivered to senior management.
- B. attendees have completed post-course surveys.
- C. interns and third parties are not included.
- D. tailored training has been provided to AML and CFT staff.
正解：D
解説：
These answers are aligned with best practices and principles outlined in FATF recommendations and the context of AML/CFT risk management and training standards. If further detailed references are required, feel free to ask!
質問 # 60
When testing the operational effectiveness of an institution's customer risk rating model an auditor finds that the risk rating is not in accordance with the model specification in some cases.After interviewing developers andofficers,the auditor learns the specification document is inaccurate and has not been updated in a timely manner.Which are appropriate corrective action plans'? (Select Two.)
- A. Alert the person incharge of releasing the model that me release must comply with the specifications.
- B. Report this matter to the board of directors.
- C. Tram KYC personnel to recognize errors in the customer risk rating model.
- D. Check periodically if released rules are operating as per the specifications.
- E. Set up a checkpoint before release to make sure that the release is in accordance with the specifications.
正解：D、E
解説：
B: Periodic Checks: Regular monitoring ensures that implemented rules align with updated specifications and are functioning as intended, reducing the risk of deviation from compliance standardsints Before Release**:
Establishing validation checkpoints ensures that all releases comply with documented specifications, mitigating risks of errors in the risk rating model
質問 # 61
Which key elements of testing methodology should be documented? (Select Three.)
- A. Documentation requirements of test results supporting the conclusion
- B. Elements contributing to the inherent risk of the organization
- C. Sampling method applied to select an appropriate sample size
- D. Test objectives and population selection criteria to mitigate the inherent risk in the operational unit
- E. Relevant testing techniques subject to the nature and size of the test population
- F. Planned expansion or changes in the business profile of the organization
正解：A、C、D
解説：
A: Documentation Requirements: Proper documentation ensures transparency and traceability of the testing process and outcomes.
B: Sampling Method: Establishing the sampling methodology ensures that the test results are representative of the population and risks being assessed.
D: Test Objectives and Population Selection: These elements help align the testing approach with the identified risks and objectives, ensuring the focus is on mitigating the most critical issues.
CAMS-Audit emphasizes robust documentation and sampling techniques to maintain the integrity and reliability of audit findings.
質問 # 62
When assessing the KYC process which should an auditor observe from the customer risk assessment? (Select Two)
- A. The purpose and intended nature of the business relationship were not reviewed m the assessment.
- B. Overseas shareholders not involved in the customer's dally operations are not beneficial owners.
- C. Self-declaration or Beneficial ownership should not be accepted as it is not adequate.
- D. The ultimate beneficial owners of the customer need to be Identified and verified.
- E. If this was a face-to-face customer, the overall customer risk rating should be changed to low.
正解：A、D
解説：
C:The purpose and intended nature of the business relationship are fundamental elements of customer due diligence (CDD) and should be reviewed in the risk assessment process to understand the rationale behind the customer's activities and their alignment with expected patterns.
D:Identifying and verifying the ultimate beneficial owners (UBOs) is a core principle of the KYC process to ensure transparency and mitigate risks related to hidden ownership or illicit activities.
質問 # 63
Which statements demonstrate an effective use of risk appetite in an organization? (Select Two.)
- A. Determining risk appetite should include a discussion about an organization becoming overly risk- averse.
- B. Risk appetite statements should remain stable and consistent, even in changing business conditions.
- C. Risk appetite statements do not need specific indicators to alert management when the level of acceptable risk is exceeded.
- D. Analyzing risk appetite statements is important to reaching a meaningful articulation of risk appetite.
- E. When discussing and managing risk, "risk appetite" and "risk tolerance" can be used interchangeably.
正解：A、D
質問 # 64
During a sample review, the auditor notices that an alert was generated for a large deposit that was inconsistent with the customer profile. The customer has had no other incidents in the past 10 years and has provided documents to confirm the deposit as a property sale. What should the auditor do?
- A. Document the conclusion within the audit work papers.
- B. Consult with the compliance officer.
- C. Carry out further investigation of this alert.
- D. Increase the sample size.
正解：A
解説：
Rationale for Documenting Conclusions:
* Documenting findings ensures transparency and provides an audit trail. This is critical when the incident is consistent with provided evidence and no further investigation is warranted.
Audit Work Paper Standards:
* CAMS-Audit recommends that all conclusions be adequately documented, especially when deviations from normal patterns are justified with valid explanations.
質問 # 65
The mam characteristics of an AML program testing are:
- A. standard and focused.
- B. tailored and risk-based.
- C. remedial and interdependent.
- D. innovative and evaluative.
正解：B
解説：
Characteristics of Effective AML Program Testing:
* Tailored:Custom-designed to address specific organizational risks.
* Risk-Based:Prioritizes high-risk areas to ensure optimal resource allocation and compliance.
Alignment with CAMS-Audit and FATF Principles:
* Both emphasize the importance of a risk-based approach to AML program evaluation to mitigate the most significant threats.
質問 # 66
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ACAMS Advanced-CAMS-Audit 認定試験の出題範囲：
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