Which is least appropriate advantage and least appropriate disadvantage?

ICQs have a number of specific advantages and disadvantages:

Advantages 1. Provides a permanent record of the evaluation stage.
2. A disciplined, systematic approach to evaluation not depending on the whims and fancies of the assigned auditor.
3. Helps audit supervisors as the standard of evaluation is set beforehand through compilation of the ICQ.
4. Provides direction to the auditor by setting out clearly the areas that are to be addressed.
5. It is simple to use as the questions are directed at control objectives that should be present in the operation under review.
6. The technique can be used by inexperienced auditors who should find it simple to adapt their work to provide responses to the listed questions.
7. It depersonalizes the audit by setting tried, trusted, and objective criteria for the controls in operation.
8. ICQs promote a systems-based approach and is the only technique that supports this type of review.
9. Provides good structure and form to the audit by defining beforehand the way systems will be assessed.
10. It results in comprehensive cover of an area by dealing with all foreseeable points.
Disadvantages 1. They can lead to a stereotyped approach where each year the auditor seeks to examine a series of predetermined factors that is wholly predictable.
2. It can become mechanical as the task of completing the never-ending checklist becomes so laborious that the auditor develops a secret desire to leave the profession.
3. They may be followed by an auditor who uses the ICQ mainly to focus on the audit work.
4. Detailed ICQs may stifle initiative.
5. Management may feel it is a cumbersome time-consuming technique.