The Reason to Have a Post-Investment Audits Is

The reason to have a post-investment audits is:

A) they discourage mid-level managers from making overly optimistic estimates during the early stages of the capital budgeting process.
B) they help alert senior management to problems in the implementation of the project.
C) they are a means by which actual results can be compared to the costs and benefits expected.
D) All of the above are correct.