Difficulties (or problems) associated with conducting capital-investment post-audits generally fall into one of the following three categories:
1. Organizational problems —for example, lack of qualified personnel to perform the audit
and the resentment of personnel being audited.
2. Economic problems —for example, the cost of conducting the audit itself.
3. Technical problems —for example, the inability of the accounting system to produce the needed information to perform the audit, or the inability to identify the profit stemming from a particular investment.