All of the Following Factors Can Complicate the Post-Audit Process

All of the following factors can complicate the post-audit process except

A) each element of the cash flow forecast is subject to uncertainty.
B) projects sometimes fail to meet expectations for reasons beyond the control of operating executives.
C) it is often difficult to separate the operating results of one investment from those of a larger system.
D) executives who where responsible for a given decision might have moved on by the time the time the results of the long term project are known.
E) the most successful firms, on average, are the ones that put the least emphasis on the post-audit.