Which of the following is not a possible reason for conducting a post-audit review?

Which of the following is not a possible reason for conducting a post-audit review?

A.The post-audit review helps identify those who consistently provide inaccurate estimates of cash flows.

B.Managers who propose projects will be more careful before recommending a project.

C.The post-audit review reduces the overall quality of future investment proposals.

D.The post-audit review allows the managers to stop unsuccessful projects, preventing excessive losses.

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