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Post-completion auditing of investments

Post-completion auditing of investments In this article we will review the basics of post-completion auditing including its definition, typical characteristics, reporting, and managerial uses. Capital investment can be understood as a process consisting of distinct stages: (see Figure 1) Identification of potential investments, Project definition and screening, Analysis and acceptance, Implementation, Monitoring, and Post-completion audit (PCA).
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This page has been updated 16.10.2020