Which of the Following Would Not Be Considered a Benefit

Which of the following would not be considered a benefit of conducting post-implementation audits of capital investment projects?

A) Such audits ensure the realization of future after-tax cash flows.
B) Such audits facilitate learning from estimation errors.
C) Knowledge that investments are subject to post-implementation audit can counter tendencies to inflate estimates of net cash benefits associated with projects.
D) The use of such audits allows top management to identify and reward good project planners.
E) Such audits reduce the tendency of managers to overstate benefits or understate costs associated with proposed capital investments.