How to remember advantages and disadvantages of planning and how to overcome them?

1 answer

Ravi Staff October 17, 2018

yash if you see our notes (key to remember) advantages are covered in audit strategy , planning and programme further are in a sequence of how we do audit —

First well drafted plan it helps in assigning work
then because of this people work with accountability as responsibility is properly assigned
then it gives clear instructions on how to work
while working important areas are not left out
potential problems which may in working arise are already covered
helps in co-ordinated working
helps seniors in controlling and supervising work of juniors
it is evidence that we were not negligent
 
Disadvantages are  few and we can remember them

Fixed one plan cannot be used for all audits / sometimes it leads to rigid approach / become mechanical people apply them without understanding and interest / those who wants to to take extra efforts are discouraged as it is not in plan

so lets have suitable , separate plan for each audit / lets keep in mind changes in business / lets have participative approach let team member contribute / lets give flexibility and encourage to do more

 

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