DISADVANTAGES OF DDP. We should bea

DISADVANTAGES OF DDP. We should bear in mind that the disadvantages of DDP might also be described as the advantages of a centralized approach. The discussion focuses on important issues that carry control implications that accountants should recognize. The loss of control is one of the most seri- ous disadvantages of DDP. Other potential problems include the inefficient use of resources, the destruc- tion of audit trails, inadequate segregation of duties, an increased potential for programming errors and systems failures, and the lack of standards. Specific problems are examined in the following section.