All of the following factors can complicate the post-audit process except each element of the cash flow forecast is subject to uncertainty O projects sometimes fail to meet expectations for reasons beyond the control of operating executives executives who where responsible for a given decision might have moved on by the time the time the results of the long term project are known O it is often difficult to separate the operating results of one investment from those of a larger system "the most successful firms, on average, are the ones that put the least emphasis on the post- audit