ACAMS Advanced-CAMS-Audit出題範囲 & Advanced-CAMS-Audit最新試験

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ACAMS Advanced-CAMS-Audit 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Planning and Scoping: This section of the exam measures the skills of audit managers and covers the processes involved in planning an audit engagement. It includes defining the scope, objectives, and resources required for an effective audit. A critical skill evaluated here is the ability to identify risks and develop a comprehensive audit plan that addresses those risks while ensuring compliance with relevant standards.
トピック 2	Corporate Governance and the Audit Function: This section of the exam measures the skills of auditing professionals and covers the principles and frameworks that guide effective governance in organizations. It emphasizes understanding the roles and responsibilities of the board of directors, management, and auditors. A key skill assessed is the ability to evaluate governance structures and their impact on organizational performance.
トピック 3	Fieldwork and Evaluation: This section of the exam measures the skills of target professionals to demonstrate audit procedures during fieldwork. It involves collecting evidence, testing controls, and evaluating findings to ensure accuracy and reliability.
トピック 4	Reporting, Recommendations, and Follow-Up: This section of the exam measures the skills of audit managers and covers the communication of audit findings to stakeholders. It includes developing clear recommendations for improvement based on evaluation results and ensuring follow-up on those recommendations.

>> ACAMS Advanced-CAMS-Audit出題範囲 <<

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ACAMS Advanced CAMS-Audit Certification Exam 認定 Advanced-CAMS-Audit 試験問題 (Q26-Q31):

質問 # 26
The auditor identifies that the bank has launched trade finance services this year.When rating the various themes of the risk mitigants, which are expected to be impacted by the launchof these services? (Select Three.)

A. M3.2
B. M5.2
C. M1.2
D. M1.1
E. M4.2
F. M2.1

正解：D、E、F

解説：
* M1.1 - Risk Identification and AssessmentTrade finance introduces new types of risks such as exposure to cross-bordertransactions, multiple parties, and complex financial instruments. These elements necessitate a reassessment of existing risk frameworks to identify new vulnerabilities, including trade-based money laundering (TBML). As detailed in the CAMS-Audit guidance, financial institutions must periodically update their risk assessments to reflect changes in products and services.
* M2.1 - Enhanced Due Diligence (EDD) on High-Risk CustomersTrade finance clients often involve politically exposed persons (PEPs), entities in high-risk jurisdictions, or complex supply chains.
According to FATF Recommendation 10 and CAMS standards, banks must enhance customer due diligence measures, including obtaining additional information on the customer's source of funds, beneficial ownership, and the nature of the business.
* M4.2 - Transaction Monitoring SystemsThe complexity of trade finance transactions requires robust monitoring systems capable of identifying unusual patterns indicative of money laundering or terrorist financing. These systems must be calibrated to flag discrepancies in trade documentation, over- or under-invoicing, and deviations from expected trade flows, as emphasized in the FATF Recommendations and CAMS-Audit references.
References from Advanced CAMS-Audit Documents:
* AML/CFT-document references specify the need for updated risk assessments and transaction monitoring systems aligned with international AML standards for new services.
* FATF Recommendations provide a framework for enhanced due diligence and risk-based approaches for trade finance.

質問 # 27
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. Review the current risk assessment to determine the existence of privately-owned ATM customers.
B. Prepare to audit a sample of the FI's privately-owned ATM customers.
C. Request data on the volume and value of transactions through the privately-owned ATM customers.
D. Draft policies and procedures for the FI's privately-owned ATM customers.

正解：A

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 # 28
Which key elements of testing methodology should be documented? (Select Three.)

A. Documentation requirements of test results supporting the conclusion
B. Test objectives and population selection criteria to mitigate the inherent risk in the operational unit
C. Elements contributing to the inherent risk of the organization
D. Sampling method applied to select an appropriate sample size
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、B、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 # 29
An audit determines that an important control is not being performed. The operational manager responds to the audit comment stating that they do not have adequate resources in the department to accomplish this task.
The audit item discussion between the auditor and the operational manager is a(n):

A. general license authorizing a transaction for an entity, and a specific license authorizing a transaction for an individual.
B. sustainability assessment.
C. internal control test.
D. root cause analysis

正解：D

解説：
Nature of Discussion:
* Root cause analysis is required to identify underlying reasons for the failure to perform the control, particularly resource constraints.
Key Compliance Justification:
* Addressing the root cause aligns with Basel Committee guidelines on improving control environments and addressing systemic issues in AML compliance.

質問 # 30
If a final audit communication contains a significant error, the chief audit executive must:

A. reevaluate the item(s) and resubmit findings for discussion on factualaccuracy.
B. report the error to the local AML regulator.
C. tell those who received the communication of the error and corrections.
D. recall the audit report assess the error and resubmit the correct one.

正解：D

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 # 31
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