Perfect Strategy/Algorithm: The computer program would need a flawless strategy or algorithm to always make the optimal moves, irrespective of the player's actions. This may be exceptionally hard to achieve, especially for complex games with numerous branching possibilities.
Complete Information: For the game to be unbeatable, the computer must access perfect information about every aspect of the gameplay at all times. This may not be attainable due to hidden information present in many games, including uncertainty and random elements.
Adaptation to Player Behavior: As a computer program, responding uniquely to individual player's tactics and adapting its strategy can be tricky. Human gamers adapt and innovate, which makes writing a robust game strategy difficult.
Unbreakable Rules: Even in perfect-information games with defined rules, it may still be possible for a crafty human player to discover exploitable loopholes or patterns not easily predicted by a programmed AI.