Now to me that all depends on what the said person's sense of humor is. People can greatly benifet from a sense of humor if they're naturally funny but humor like most things of entertainment value is an acquired taste just like music, art, anything you can think of. Some people more than likely won't have the same taste in humor as you and you know what? That's okay, that's life, but that's where writing can fall flat to a specific audience.
Toilet humor for instance will fall flat to the more mature audiences more than often and complex adult comedy can be too mature and complicated for young minds.
There's nothing worse in writing than a piece of writing intended to draw an emotion in an audience and the audience just doesn't respond to it.
However, those who know they have a natural good sense of humor will more than often succeed with their comedy.
It's one of those things where it can either hinder or help, it's all based on your execution as a writer and a funny guy. Self discovering what your sense of humor always helps a writer as well as knowing if you have the ability to make people laugh easily or not. Comedy isn't for everyone just like every genre under the sun, but as long as you're confident and self aware of what you're doing, you'll succeed more than likely. :)