Which TWO of the following are benefits of carrying out a post-completion audit of capital projects?

Which TWO of the following are benefits of carrying out a post-completion audit of capital projects?
A . A post-completion audit can help find out who was to blame for a project exceeding the budget.
B . A post-completion audit can help management understand what went wrong with a project in order to try and prevent the same problem occurring in the future.
C . A post-completion audit can help find out where a project went wrong so it can be fixed immediately.
D . A post-completion audit can investigate variances from the budget on completed projects.

Answer: B,D