Audits That Compare the Estimates Made in the Capital Budgeting

Audits that compare the estimates made in the capital budgeting process with the actual results

A) identify what estimates were wrong.
B) can serve as the basis to identify and reward good planners.
C) create an environment in which planners will not be tempted to inflate their estimates of the benefits associated with the project to get it approved.
D) all of the above.