CS Professional Internal and Forensic Audit PYQ June 2026: Question Paper and Available Answers

CS Professional 2 - Internal and Forensic Audit PYQS Series June 2026 38 Questions Indexed

ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional 2 - Internal and Forensic Audit PYQS (June 2026). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.

Open Interactive Practice Mode View Chapter Weightage Analysis Download PDF Question Papers

Indexed questions

Unique Healthcare Ltd. is a radiological instruments manufacturing company in Northern India having its registered office and factories in New Delhi. Company deals in wide range of
Unique Healthcare Ltd. is a radiological instruments manufacturing company in Northern India having its registered office and factories in New Delhi. Company deals in wide range of
Unique Healthcare Ltd. is a radiological instruments manufacturing company in Northern India having its registered office and factories in New Delhi. Company deals in wide range of
"Communicating audit results effectively is a very crucial aspect of the audit engagement." Internal auditor must prepare a draft issue sheet, draft report of all the issues identi
During the verification of transactions, the auditor examines the supporting documents and records. In scrutiny of documents, the auditor comes across various records and documents
During the verification of transactions, the auditor examines the supporting documents and records. In scrutiny of documents, the auditor comes across various records and documents
Artificial intelligence (AI) and Machine Learning (ML) are revoltuionizing, transforming various industries, including the field of internal control. Internal control refers to the
Nest Advisors is a management consulting firm having 250 fortune company client bases. The CEO of the company is concerned about high employee attrition rate in his company. He has
Sunny Electric Ltd. is a regional electricity supply company facing frequent power outages, billing discrepancies and high transmission losses. The management has asked the interna
Sunny Electric Ltd. is a regional electricity supply company facing frequent power outages, billing discrepancies and high transmission losses. The management has asked the interna
CA RR, the internal auditor of ABC Ltd., a medium-sized trading company, was reviewing the company's internal control system as part of his audit procedures. He noticed following i
CA RR, the internal auditor of ABC Ltd., a medium-sized trading company, was reviewing the company's internal control system as part of his audit procedures. He noticed following i
Culture is an important factor in organizational success and can have a significant impact on risk management. Internal auditors are being asked to assess the culture of the organi
ABC Ltd., a manufacturing company, has recently implemented a new ERP system for processing all financial transactions. During the audit, the auditors notice that: some User IDs ar
ABC Ltd., a manufacturing company, has recently implemented a new ERP system for processing all financial transactions. During the audit, the auditors notice that: some User IDs ar
Sankalp Manufacturing Ltd. has recently appointed a new audit firm to conduct its statutory audit. During the initial planning meeting, the audit partner emphasized the firm's comm
CA SS is conducting a training session for newly joined audit trainees. She explains the concept of audit risk and its three components. She mentions that while two components of a
CA SS is conducting a training session for newly joined audit trainees. She explains the concept of audit risk and its three components. She mentions that while two components of a
Cancer Research Hospital, a charitable healthcare institution, provides medical services at subsidized rates. During the audit for the financial year 2025-26, the auditor observed
Tushar has been appointed as internal auditor for Spark Limited, a medium-sized manufacturing company. During the review, Tushar notices several discrepancies in the disbursement r
Balaji Enterprises Private Limited (BAPL) is one of the major agricultural equipment manufacturers and suppliers in Uttar Pradesh. Company has achieved a sales turnover of ₹100 cro
What are the different job-roles of Company Secretary in the field of Forensic Audit?
Briefly explain Corruption, Asset Misappropriation and Financial Statement Fraud in brief.
In forensic auditing, specific procedures are carried out in order to produce evidence. Investigator uses various techniques and procedures to identify and to gather evidence to pr
M Ltd. appointed S & Co., Chartered Accountants, as statutory auditors for the financial year 2025-26. During the audit, the statutory auditors noticed fake and duplicate expen
What is cyber fraud ? What is the difference between Phishing and Vishing ?
A reckless waste of firm's assets by speculating on the stock market and incompetence/ negligence in managing business of Swastik Ltd., apart from omission, or perversion of truth
Garvit Pvt. Ltd. is an e-commerce company that has recently started using blockchain technology to record customer payments made through cryptocurrency and to execute smart contrac
Garvit Pvt. Ltd. is an e-commerce company that has recently started using blockchain technology to record customer payments made through cryptocurrency and to execute smart contrac
Companies Act 2013, goes beyond professional liability for fraud and extends to personal liability if a company continues. In the context, you are required to examine and answer Ye
Companies Act 2013, goes beyond professional liability for fraud and extends to personal liability if a company continues. In the context, you are required to examine and answer Ye
Companies Act 2013, goes beyond professional liability for fraud and extends to personal liability if a company continues. In the context, you are required to examine and answer Ye
Companies Act 2013, goes beyond professional liability for fraud and extends to personal liability if a company continues. In the context, you are required to examine and answer Ye
Companies Act 2013, goes beyond professional liability for fraud and extends to personal liability if a company continues. In the context, you are required to examine and answer Ye
The Bhartiya Sakshya Adhiniyam play an important role in determining the admissibility and weight of evidence in case involving forensic audit. By understanding the rules and princ
The development of digital technologies has led to the growth of the internet, social media, and other digital platforms that have become essential components of modern life. Crimi
The development of digital technologies has led to the growth of the internet, social media, and other digital platforms that have become essential components of modern life. Crimi
As per Association of Certified Fraud Examiners (ACFE) 2022 report 85% of all fraudsters displayed at least one behavioural red flag. Briefly explain any such five behavioural red

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.