LeRoy A. Hewitt

Date of Award


Document Type


Degree Name

Master of Business Administration (MBA)


Business Administration

Physical Description

1 online resource (129 p.)


Capital budget




Several writers in the field of capital budgeting have charged that present day literature on the subject fails to adequately address the post audit phase of capital expenditure programs. This study is essentially a survey of current literature designed to determine the validity of this charge. To accomplish this task, the study compares each author’s published views on selected post audit factors with other responses from the literature and analyzes collective agreements and differences. Armed with this information, an attempt is made to provide answers to three pertinent questions:

l. Does general agreement exist among writers on what constitutes the basic elements of post auditing?

2. Within each of these basic elements, has the literature established a generally accepted set of operating principles to guide the practitioner?

3. In general, has the literature to date, individually or collectively, presented an approach to post auditing which is sufficiently structured to enable the practitioner to develop an effective post auditing program and to proceed with implementation?

Persistent Identifier