ACFCS CFCS Prüfungsthemen:

ACFCS Financial Crime Specialist CFCS Prüfungsfragen mit Lösungen

Frage #1

The money laundering control officer at a bank has determined that there are three business accounts at the bank that are conducting related high velocity transactions that do not match the profile for the stated business activities of the account. Further investigation determines that the signatories of the three accounts were joint defendants in a civil fraud lawsuit ten years earlier.
Which action must the money laundering control officer at the bank lake?

A. Freeze the accounts until further investigation can be made
B. Arrange individual meetings with the account holders and inquire about the transactions
C. Contact the government investigators and report his suspicion that the accounts may be part of a fraud scheme
D. Prepare a Suspicious Activity or Transaction Report (i.e. SAR or STR) and file it with the Financial intelligence Unit (FIU) in the jurisdiction where the bank conducts operations

Frage #2

You are leading the learn at your organization that is tasked with updating the fraud risk assessment. The team determines that the current risk assessment effectively identified the universe of potential fraud risks faced by the organization. The risk assessment also captured how existing fraud riskmanagement and controls address the identified risks. However, the team found weaknesses in other areas.
Which two components should the team include in the development of a sound risk assessment? Choose 2 answers

A. An analysis of the financial resources required to address fraud risks
B. A risk matrix that defines management's risk tolerance
C. A robust and auditable investigation conducted in accordance with the antifraud policy
D. An analysis of the likelihood and materiality of fraud types

Frage #3

During a training session on OFAC compliance, an employee asks about the consequences of processing transactions involving individuals or entities designated under OFAC sanctions programs. What is the most accurate response to the employee's inquiry?

A. Processing transactions involving individuals or entities designated under OFAC sanctions programs is permissible if authorized by senior management.
B. Processing transactions involving individuals or entities designated under OFAC sanctions programs may result in both civil and criminal penalties.
C. Processing transactions involving individuals or entities designated under OFAC sanctions programs may result in civil penalties but not criminal charges.
D. Processing transactions involving individuals or entities designated under OFAC sanctions programs is permissible if conducted through offshore accounts.

Frage #4

Which activity would likely be involved in the integration stage ofmoney laundering?

A. Depositing international money orders
B. Buying or selling properly by a shell company
C. Transferring funds between multiple shell corporations
D. Wiringlandsto off-shore banks

Frage #5

Your construction company wishes to hire Mr. X to provide consultancy services within his country. He has his own consulting firm and is also a board member of a state-owned bank Mr. X is known for having high-level business connections and for charging exorbitant rales for his services Mr. X does not like to complete paperwork and prefers to work based on a verbal agreement.
Which three facts are red flags requiring enhanced due diligence? Choose 3 answers

A. As a board member of a stale-owned bank Mr. X may be considered a public official under the U.S.
Foreign Corrupt Practices Act
B. The price Mr. X charges is suspect since he is in the business of helping companies obtain and retain business
C. Mr. X may be considered to be a politically exposed person (PEP)
D. The price Mr. X charges is suspect if fees are not itemized and documented

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