What are the Disadvantages of an Audit programme (Any 3)?

Some disadvantages are also there in the use of audit programmes but most of these can be removed by following some concrete steps. The disadvantages of audit program are: (1) The work may become mechanical and particular parts of the programme may be carried out without any understanding of the object of such parts in the whole audit scheme. (2) The programme often tends to become rigid and inflexible following set grooves; the business may change in its operation of conduct, but the old programme may still be carried on. Changes in staff or internal control may render precaution necessary at points different from those originally decided upon. (3) Inefficient assistants may take shelter behind the programme i.e., defend deficiencies in their work on the ground that no instruction in the matter is contained therein. (4) A hard and fast audit programme may kill the initiative of efficient and enterprising assistants.