What Is True of Audits of the Capital Investment Process

What is true of audits of the capital investment process?

A) Audits of the capital investment process compare the estimates made in the capital budgeting process with the actual results.
B) Audits of the capital investment process should never be conducted because of the effect on employee morale.
C) Audits of the capital investment process should never be used to identify and reward good planners
D) Audits of the capital investment process create an environment in which planners will be tempted to inflate their estimates of the benefits associated with the project to get it approved.