Câu 27: Advanced CAMS - Audit

Which set of activities best describes the planning phase of an AML audit?

1. A. Request data related to financials, plan testing procedures, and prepare for sample testing.
2. B. Request an overview of the organization from management, conduct an analytical review of key business processes, and develop a risk assessment matrix.
3. C. Gather organizational charts, review internal controls for potential risks, and prepare an initial audit report.
4. D. Schedule preliminary discussions with management, request documentation for key processes, and identify the scope and objectives of the audit. — đáp án hiện tại