This book has designed on the basis of official resources of ICAI with more simplified and lucid language and explanation. Book has been designed considering following objectives:• DISA aspirants with non-technical background can easily grasp the subject. • Use of SmartArts to review topics at the shortest possible time.• Topics have been profusely illustrated with diagrams and examples to make the concept more practical and simple. • To get good score in DISA 2 things are very important. One is