CS Professional Internal and Forensic Audit PYQ December 2025: Question Paper and Available Answers
CS Professional
2 - Internal and Forensic Audit
PYQS Series
December 2025
36 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional 2 - Internal and Forensic Audit PYQS (December 2025). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- ABC Co. Ltd. is a steel manufacturing company having its registered office in NOIDA (UP) and its main plant facilities at Raipur (CG) and several other plants at various locations
- ABC Co. Ltd. is a steel manufacturing company having its registered office in NOIDA (UP) and its main plant facilities at Raipur (CG) and several other plants at various locations
- ABC Co. Ltd. is a steel manufacturing company having its registered office in NOIDA (UP) and its main plant facilities at Raipur (CG) and several other plants at various locations
- You are in the process of evaluating the internal controls of a company by focusing on controls operating for creditors from whom various goods are being purchased by the company.
- Planning is not a discrete phase of an audit, but rather a continual and iterative process that often begins shortly after the completion of the previous audit and continues until
- After an illustrious career in Indian Audit & Accounts Service for about 25 years, Parth, a postgraduate in law, has taken voluntary retirement from government service. Being in fi
- D, is an internal auditor of a listed company. The company wants to make sure that it is in compliance with SEBI requirements at all times and it is never on the wrong side of the
- GN & Company, a newly established firm of Company Secretaries, has been appointed as internal auditors of a large manufacturing company. Partners of the firm have no prior experien
- GN & Company, a newly established firm of Company Secretaries, has been appointed as internal auditors of a large manufacturing company. Partners of the firm have no prior experien
- GN & Company, a newly established firm of Company Secretaries, has been appointed as internal auditors of a large manufacturing company. Partners of the firm have no prior experien
- ABC Foundation, a registered NGO based in Mumbai, launched a nationwide donation drive during the year 2024-25 to support victims of a flood in Uttarakhand. The NGO received substa
- Rise of digital platforms has created new opportunities for financial institutions to innovate and create new products and services, such as mobile banking and online investment pl
- ABC Ltd., engaged in the manufacturing of various products in its factory, is concerned with shortage in production and there arose suspicion of inventory fraud. You are appointed
- XYZ Ltd. has appointed PK, to conduct their internal audit for the new financial year. The Audit committee requested PK, to present a detailed report on their findings and areas wh
- Rupee Bank Ltd. is suffering from huge number of NPAs. During the month of April 2025, the management of the bank decided to sell some of its NPAs. Bank is doing this exercise for
- Modern business operations are becoming increasingly complex, particularly in large and diversified organizations, which may make it difficult for internal auditors to understand t
- ABC Pharmaceuticals Ltd., a listed company, is under forensic investigation following the resignation of its statutory auditors. The auditors cited concerns over financial irregula
- ABC Pharmaceuticals Ltd., a listed company, is under forensic investigation following the resignation of its statutory auditors. The auditors cited concerns over financial irregula
- ABC Pharmaceuticals Ltd., a listed company, is under forensic investigation following the resignation of its statutory auditors. The auditors cited concerns over financial irregula
- ABC Pharmaceuticals Ltd., a listed company, is under forensic investigation following the resignation of its statutory auditors. The auditors cited concerns over financial irregula
- ABC Pharmaceuticals Ltd., a listed company, is under forensic investigation following the resignation of its statutory auditors. The auditors cited concerns over financial irregula
- Red flags are systems or indications of situations of Fraud. A red flag is a signal and a set of circumstances that are something unusual in nature. During the statutory audit of a
- What do you understand by digital Incident Response (IR) ? Describe in brief the key steps of the process.
- Data Mining Techniques have become increasingly important in fraud detection due to the sheer volume of data that needs to be processed and analyzed in order to identify potentiall
- Data Mining Techniques have become increasingly important in fraud detection due to the sheer volume of data that needs to be processed and analyzed in order to identify potentiall
- Data Mining Techniques have become increasingly important in fraud detection due to the sheer volume of data that needs to be processed and analyzed in order to identify potentiall
- Data Mining Techniques have become increasingly important in fraud detection due to the sheer volume of data that needs to be processed and analyzed in order to identify potentiall
- You are required to identify the types of cybercrimes from the given situations : An email that appears to originate from one source but actually has been sent from another source.
- You are required to identify the types of cybercrimes from the given situations : Making the websites/services unavailable.
- You are required to identify the types of cybercrimes from the given situations : Writing readymade computer programs to attack the computer and get enjoyment out of destruction.
- You are required to identify the types of cybercrimes from the given situations : Changing the data either before or during entry into the computer systems.
- You are required to identify the types of cybercrimes from the given situations : Pretending to be someone he is actually not by creating fake email.
- PQR Ltd. is a listed company having turnover of ₹ 100 crore & plans expansion by installation of new machines at new building having total additional project cost of ₹ 40 crore
- Tarun is performing a forensic accounting engagement involving gathering of evidence in relation to suspected fraud of substantial amount in a company. He has been appointed under
- ABC Limited engaged in manufacturing of floor coverings has taken a Product Liability Insurance policy (PLI). Such a policy covers risk of liabilities for damages for bodily injury
- HIJ Industries is a leading textile manufacturing listed company. In the course of evidence collection and analysis, it was observed that the company is involved in siphoning of fu
How to Prepare for CS Professional 2 - Internal and Forensic Audit
Use past questions to practise the paper format and review available answers. Check the current syllabus, applicable law and examination duration before attempting a timed paper.