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Which of the following techniques would BEST help an IS auditor gain reasonable assurance that
a project can meet its target date?

Estimation of the actual end date based on the completion percentages and estimated time to
complete, taken from status reports

Confirmation of the target date based on interviews with experienced managers and staff involved
in the completion of the project deliverables

Extrapolation of the overall end date based on completed work packages and current resources

Calculation of the expected end date based on current resources and remaining available project

Direct observation of results is better than estimations and qualitative information gained from
interviews or status reports. Project managers and involved staff tend to underestimate the time
needed for completion and the necessary time buffers fordependencies between tasks, while
overestimating the completion percentage for tasks underway (80:20 rule). The calculation based
on remaining budget does not take into account the speed at which the project has been

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