DISADVANTAGES OF AUDIT PROGRAMME

1. Rigidity: Audit programme loses its flexibility as it can not be same for different types of organisation. Each business has separate problems. So a single/same audit programme can not be laid down for each type of business.

2. Reduces the Initiative of Efficient Staff: It kills the initiative of capable persons. Assistant can not suggest any improvement in the plan.

3. Audit Work becomes Mechanical: The Audit programme is mechanical that it ignores many other aspects like internal control.

4. New Areas may be Overlooked: With the passage of time new problems arise during the audit which may be over looked in the audit Programme.