- Due diligence is an investigative process for providing the desired comfort level about the potential investment and to minimize the risks such as hidden. CS Professional Secretarial Audit Compliance Management and Due Diligence New Syllabus by CS Somya Katria. CS Professional Secretarial Audit, Compliance Management and Due Diligence Video Lectures. CS Professional New Syllabus Sec... https://www.shubhammsukhlecha.com/product/secretarial-audit-compliance-management-due-diligence-module-2/