Скачать или смотреть Capital Budgeting and Investment Analysis Module 10 Post Implementation Audit and Performance Revie

Most capital budgeting courses end with project selection, but in real-world practice, the process does not end when the investment is approved. Capital investment decisions require ongoing monitoring, auditing, and review. This is where the post-implementation audit (PIA) comes into play, a critical but often neglected component of capital budgeting.
A Post-Implementation Audit involves the systematic review of a completed project to determine whether the anticipated outcomes were realized, the investment performance met projections, and what lessons can be learned for future decisions. It helps in ensuring accountability, improving forecasting accuracy, and enhancing managerial learning.
This module provides an in-depth exploration of PIA frameworks, performance evaluation techniques, implementation issues, benefits, limitations, and strategic implications of post-investment reviews.