This happened with me also... i got around 39 marks in all subjects... this can not happen... paper checker will also give 1 mark if a student failing at 39. But we can not verify whether is it an error while uploading on internet / website or it is human error in typing the marks or in reality actual marks awarded are same.
You can apply for : verification of papers (retotalling or marks) - Rs, 100 per subject or Rs. 400 for both groups and also for getting certified photo copies of original answersheet Rs. 500 per subject, total 4000 for all 8 papers. Go to https://icaiexam.icai.org
log in with the registration number and password (used at the time of filling exam form) your sister must be knowing this.