The possible disadvantages of the use of an audit program are:
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.
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.
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.
A hard & fast audit program may kill the initiative of efficient and enterprising assistants.
Preparation of audit program without preliminary depth assessment of client‟s business and without considering scope of work to be carried out auditor will not provide objectivity of the audit work.