Which of the following is not one of the reasons a post$-$audit of investment projects is important?

Post$-$audits provide a formal mechanism for deciding if investments should be continued or discontinued.

Future investment decisions are improved because managers will improve their estimating skills through repeated efforts.

Because managers know their estimates will be compared to actual results, they will be less likely to inflate estimates when making proposals.

All of the above are reasons why a post$-$audit is important.