The post implementation audit gives managers a chance to examine the objectives, performance specifications, cost estimates, and scheduled delivery dates that were established for the project in its planning stage and compare them to what actually happened. In the past, most project reviews focused on identifying individuals to blame for cost overruns or missed delivery dates. Because many external forces in technology projects can overwhelm the best efforts of managers, this blame identification approach was generally unproductive, as well as uncomfortable, for the managers on the project.