Discussion: Postcompletion Auditing in Capital Budgeting Decisions
This discussion will focus on the concept of post completion auditing (PCA) and how it can be applied when companies must make decisions about capital investment projects. You will use the Shapiro Library for your research. In the search window, type in “post-completion auditing.” You can also use Google Scholar or a general Google search, but make sure that the resource you use for this discussion is scholarly and verified.
Use the Shapiro Library database to locate a scholarly article on post completion auditing processes. Concentrate on articles describing different industries, different countries, or different companies and how they use or adopt PCA when making capital budgeting decisions. In your initial post, you can address the following guiding questions:
What article did you select, and why did you select it?
How does the article describe and analyze PCAs?
Why do companies use PCAs?
How do PCAs impact the company’s future capital budgeting decisions?
What are other important points related to capital budgeting that you might cite from the article?
Was your article structured around a foreign market? What are the differences/parallels to American PCAs?
