An audit program that can not be changed during the course of audit is known as a fixed audit program. It guides the audit personnel in the work of audit to be done. In this system, auditors might have covered the entire field but it cannot be said with confidence that all the essential words have been done.
Disadvantages of Fixed Audit Program –
- The fixed audit program is rigid:
Such a program is rigid. It cannot be changed due to a fixed nature. It cannot be in all organizations because the environment and dimension of all the businesses do not remain the same. Due to the lack of flexibility, a fixed audit program is rigid. However, programs differ for different types of entities. Every entity has its own problems.
- Not useful for all organizations:
The Same program will not be useful in big and small organizations. Generally, it is not of great help to small business units. It cannot be applied in consistency to all business units as audit work of all organizations cannot be similar.
- Unscientific and impracticable:
A fixed audit program is unscientific and impracticable because it does not incorporate the changes caused by time and situation. This audit system becomes a mechanical and incompetent audit assistant might also take protection behind the audit Program. With the change in time and technology, new troubles might occur which an audit program may not consider.
- Harasses to audit staff:
A fixed audit program harasses the staff because intelligent staff cannot use their skills and knowledge. Work may be hurried in order to complete it within the required schedule. All the staff should execute their assignments within the restraint of time given in a fixed audit program. Thus, staff members cannot make changes in the audit plan and cannot make suggestions to it.