Merits and Demerits of routine checking

Merits of routine checking
   The following are the merits of routine checking:
    1. In this checking, original entry and books of accounts can be checked throughly and errors and
        frauds can be deleted quickly and easily.
    2.  Routine checking is a simple work, which can be performed easily and quickly by a person
          having ordinary knowledge of accountancy.
    3. Routine checking carried on with due care and precaution, it helps in the verification of the

Demerits of routine checking
  The following are the demerits of routine checking:
  1. Routine checking is incompetent to cover complex errors it can discover simple clerical errors
        and ordinary funds.
  2. Routine checking is expensive, it is not economical, it takes more time and consumes higher cost.
  3. It tends to be quite boring because of its mechanical and monotonous nature.