11. Which of the following is not a characteristic of capital budgeting post-audits? A. They provide feedback to managers regarding the soundness of their decision-making. B. They encourage managers to build slack into capital investment proposals. C. They are sometimes difficult to implement in practice. D. They may be cost-prohibitive to accomplish. E. They help keep actual projects on target (e. g., by limiting project managers from diverting project funds, without authorization, to other uses)