The video shows the two men apparently being shot dead by the child after being interrogated on camera about their alleged attempts to infiltrate IS in Syria.
Entitled "Uncovering an Enemy Within" in English, the video is narrated in Russian and opens with the interrogation of one of the men, who says he is a Kazakh citizen.
He says he was recruited by Russia's Federal Security Service (FSB) to get close to an unnamed IS fighter.
Both men say they were told to collect and transmit information about IS fighters in Syria.
After the interrogations, the video cuts to an outdoors scene, where a bearded adult IS fighter in military-style clothes is standing next to a young boy armed with a pistol.
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