更新された2025年03月08日 Advanced-CAMS-Audit試験問題集でPDF問題とテストエンジン
最新（2025)ACAMS Advanced-CAMS-Audit試験問題集
ACAMS Advanced-CAMS-Audit 認定試験の出題範囲：
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質問 # 28
An auditor should verify that an institution has ensured its AML systems and controls include:
- A. training for senior management and the governing body only.
- B. daily reports by the institution's money laundering reporting officer on the operation and effectiveness of those systems and controls.
- C. measures to ensure that money laundering risk is taken into account in its monthly operations.
- D. supporting documents of its risk management policies and risk profile in relation to money laundering.
正解：D
解説：
Core Components of AML Systems and Controls:
* Supporting documentation ensures alignment with regulatory expectations and helps auditors verify that the institution's policies and controls reflect its assessed risks.
Other Options:
* B:Monthly operations are operational concerns, not control documentation.
* C:Daily reports are excessive for governance purposes.
* D:Training must include all staff, not only senior management.
質問 # 29
When sample testing client transaction records, the auditor finds that a client offered to sell a piece of art on a commission basis. A sale was completed and the purchase price was remitted to the client with less commission. What further investigation should the auditor undertake?
- A. Update the national art registry with the sale price of the art work so that art-based money laundering can be detected.
- B. Perform enhanced due diligence on the seller and buyer and update client records with findings
- C. Commission an external investigator to perform enhanced due diligence on the buyer.
- D. Review procedures for accepting commission sales and determining the buyer's source of funds on a best effort basis
正解：B
解説：
Enhanced due diligence is necessary to identify potential risks associated with high-value transactions such as art sales, a known method for money laundering.
CAMS-Audit guidelines recommend updating client records with findings to maintain transparency and prepare for regulatory scrutiny.
This approach ensures compliance with due diligence requirements and mitigates reputational and financial crime risks.
質問 # 30
Following completion of testing and tuning of the parameters and thresholds of the transaction monitoring model which final step should the team recommend as necessary to verify effective model functioning?
- A. Regulatory approvals
- B. Data validation
- C. Audit continuous monitoring
- D. Model validation
正解：D
解説：
Purpose of Model Validation:
* Model validation ensures that the transaction monitoring model is functioning as intended, effectively identifying suspicious transactions and mitigating AML/CFT risks.
* It encompasses testing data accuracy, parameter relevance, threshold efficacy, and compliance with regulatory requirements.
Process:
* Validation includes end-to-end reviews, statistical evaluations, and expert assessments of model outputs.
* According to FATF and Basel Committee standards, model validation is a critical component of the AML framework.
Irrelevance of Other Options:
* Audit continuous monitoringfocuses on ongoing oversight, not the specific confirmation of initial model functionality.
* Data validationaddresses data quality but does not verify operational model performance.
* Regulatory approvalsare necessary for compliance but are not a step in verifying model functioning.
質問 # 31
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. Program
- B. Operating
- C. Design
- D. Software
正解：B
解説：
Testing Operating Effectiveness:
* Operating effectiveness testing evaluates whether controls and systems are functioning as intended on a daily basis, including the accuracy and reliability of automated validation processes.
Relevance to Data Validation:
* The auditor's role in this scenario ensures that the data flowing into the monitoring software is accurate and aligned with operational requirements, reflecting day-to-day effectiveness.
CAMS-Audit Emphasis:
* The emphasis on ongoing operational validation is consistent with Advanced CAMS-Audit practices, which stress continuous monitoring of AML system effectiveness.
質問 # 32
Which can be excluded from an audit report?
- A. The scope, including the time period to which the opinion pertains
- B. The risk or control framework or other criteria used as a basis for the overall opinion
- C. The overall opinion judgment, or conclusion reached
- D. Overall opinions, judgments or conclusions reached in prior audit reports
正解：D
解説：
Exclusion from Current Audit Reports:
* Prior conclusions are relevant for context but do not belong in the current report, which should focus on new findings and opinions.
Other Options:
* The risk framework, scope, and current conclusions are integral to the current audit report.
質問 # 33
The scoping and planning process of an AML audit of a bank is best guided by review of which document?
- A. Independent model validation and testing report of the bank's transaction surveillance systems
- B. A document prepared to identify the inherent risk associated with a bank's products and services
- C. Report of independent audit conducted the previous year
- D. Information technology security risk assessment of the bank's COD risk rating solution
正解：B
解説：
* Identifying inherent risks linked to the bank's products and services is critical to tailor the audit scope and address high-risk areas comprehensively.
質問 # 34
Which should be incorporated into an AML compliance policy? (Select Three.)
- A. Cryptocurrency threat assessment
- B. Mandatory training requirements
- C. Credit risk assessment
- D. Documentation record keeping
- E. Suspicious activity reporting
- F. Financial results reporting
正解：B、D、E
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 # 35
Which does a financial institution (FI) need to do when outsourcing an independent audit?
- A. Ensure that the scope of the audit and the experience of the auditors match the needs of the Fl.
- B. Choose an audit firm based on price consideration and geographic location.
- C. Investigate whether the audit firm has conducted prior audits with the Fl.
- D. Select an audit firm based on recommendations from the AMI compliance officer.
正解：A
解説：
Selecting an Audit Firm:
* The scope and expertise of the audit firm must align with the institution's risk profile and regulatory requirements to ensure the audit's effectiveness.
Best Practices in Outsourced Audits:
* Properly scoping and selecting auditors with relevant AML/CFT experience ensures compliance and minimizes operational risks.
CAMS-Audit Guidance:
* Advanced CAMS-Audit emphasizes the importance of tailoring audit scopes and selecting experienced auditors for outsourced engagements.
質問 # 36
When assessing the effectiveness of a transaction monitoring system, which indicators require active monitoring by the auditor or compliance'? (Select Two.)
- A. Scenario altering techniques
- B. Data quality and mapping
- C. False positive ratio
- D. Robustness of feedback relating to submitted suspicious activity reports
- E. Complexity of monitoring scenarios
正解：B、C
解説：
Transaction Monitoring Effectiveness:
* A. Data Quality: Accurate data mapping ensures scenarios detect relevant risks, reducing errors in monitoring.
* D. False Positives: Monitoring false positive ratios improves system efficiency and minimizes unnecessary alerts.
質問 # 37
When evaluating an AML training program tor CFT functions the auditor should verify that:
- A. interns and third parties are not included.
- B. ethics training has been delivered to senior management.
- C. tailored training has been provided to AML and CFT staff.
- D. attendees have completed post-course surveys.
正解：C
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 # 38
Which circumstance would impair an auditor's independence and objectivity?
- A. Presenting at a local audit industry event where best practices are discussed
- B. Donating funds to a local chanty which relates to the organization being audited
- C. Attending internal meetings where key risk indicators are discussed
- D. Working with staff to design and implement key controls
正解：D
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 # 39
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. Proof of validation from the TM software provider
- C. Above-the-line and below-the-line testing
- D. Comparison against past suspicious activity reported
- E. Length of time the FI has deployed the software program
正解：C、D
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 # 40
A financial institution's (FI) risk assessment identified a lack of specific policies and procedures for existing privately-owned automated teller machine (ATM) customers.What would an auditorreview to assess whether this risk has been addressed?
- A. Draft policies and procedures for the FI's privately-owned ATM customers.
- B. Prepare to audit a sample of the FI's privately-owned ATM customers.
- C. Review the current risk assessment to determine the existence of privately-owned ATM customers.
- D. Request data on the volume and value of transactions through the privately-owned ATM customers.
正解：C
解説：
Reviewing the Risk Assessment:
* A risk assessment reveals whether privately-owned ATMs are identified and properly evaluated in terms of potential AML risks.
Auditor's Task:
* Confirm that specific policies and procedures are now in place to address identified risks from the previous assessment.
Relevance to CAMS-Audit Standards:
* Risk assessments are fundamental in identifying gaps in policies and procedures for high-risk areas like privately-owned ATMs.
質問 # 41
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. Carry out further investigation of this alert.
- C. Consult with the compliance officer.
- 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 # 42
A financial institution is auditing its correspondent banking relationships and their respective sanctions compliance programs. Which condition will merit a higher sample size assuming the correspondent banks have a moderate level of risk mitigation?
- A. A well-known customer base m a localized environment
- B. A fluctuating customer base in an international environment
- C. A customer base changing due to a merger in the domestic market
- D. A stable customer base in an international environment
正解：B
解説：
Higher Sample Size Justification:
* A fluctuating international customer base increases the complexity of correspondent banking relationships and sanctions compliance, necessitating a larger sample to assess risks effectively.
Irrelevant Options:
* B and D:Stable or localized environments reduce complexity, lowering sample size needs.
* C:Domestic mergers affect customer risk profiles but are less volatile than fluctuating international markets.
質問 # 43
A recent regulatory examination identified serious deficiencies in the AML program. Which action should the organization take first?
- A. Enhance the ongoing employee training program so that employees are aware of their respective AML roles and responsibilities.
- B. Engage a qualified third party to review the deficiencies and assist in developing a remediation plan.
- C. Change the designated head of AML compliance and request the newly appointed head of AML compliance produce a remediation plan.
- D. Initiate a request for proposals for new AML systems and solutions.
正解：B
解説：
Response to Deficiencies:
* Engaging a third party ensures an independent, expert evaluation of deficiencies and the creation of a robust remediation plan.
* This aligns with regulatory expectations for addressing material AML program weaknesses effectively.
質問 # 44
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. Inherent
- B. Aggregate
- C. Consolidated
- D. Residual
正解：D
解説：
Definition of Residual Risk:
* Residual risk is the risk that remains after controls are implemented to mitigate inherent risks.
* It reflects the effectiveness of controls and highlights areas requiring further attention.
Relevance in Risk Management:
* Evaluating residual risk helps determine whether existing controls adequately address the identified risks.
CAMS-Audit Best Practices:
* Auditors must assess residual risk as part of the broader risk management framework to ensure regulatory compliance and operational resilience.
質問 # 45
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. Review the CDD onboarding policies and procedures to determine the criteria for selection.
- B. Evaluate quality assurance processes tor onboarding new clients.
- C. Initially sample 10% of new clients onboarded.
- D. Request a list of high-risk clients onboarded from management.
正解：A
解説：
First Steps for Sampling:
* Reviewing onboarding policies ensures the sampling aligns with established risk criteria, improving the relevance and accuracy of the audit findings.
Regulatory Emphasis:
* FATF guidance stresses aligning audit sampling with organizational risk assessments and onboarding standards.
質問 # 46
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