1) Unsuitable: Audit program is unsuitable to small organization. Small organization has small transaction and work of audit can be completed in a short period.
2) Harasses to staff: Work may be hurried in order to complete within the required time. All the staffs should perform their task within the limitation of time even in audit program.
3) Increases the chance of frauds: Audit program increase the chance of frauds. Staffs of the clients get the information about the audit in advance which increases the chances of frauds.
4) Possibility: The program which is prepared at the beginning of the year remains unsuitable for the whole year. Likewise similar type of program may not be applicable to all the organization.
5) Work may be too mechanical: An efficient audit assistant cannot show his intelligent skill, personality because it has to follow as direction given in the predetermined in the audit program.
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