Forenzní controlling: využití controllingových nástrojů pro odhalování finančních podvodů

The diploma thesis examines forensic controlling as a tool for the prevention and detection of fraudulent activities within organizations. The theoretical part focuses on the characteristics of traditional controlling, forensic accounting, the tools and techniques of forensic controlling, and models of fraud prevention and detection, particularly the concepts of the fraud triangle, the fraud diamond, and the COSO framework. The practical part analyzes selected above-threshold public procurement contracts of the Motol and Homolka University Hospital from the perspective of identifying risk indicators. Based on the conducted analysis, a risk-criteria scoring model has been developed to evaluate the risk level of individual contracts. The analysis primarily highlights risks related to limited competition, the use of less transparent procurement procedures, repeated participation of the same suppliers, and changes to contractual conditions through amendments. The results of the thesis confirm the importance of forensic controlling as a tool supporting transparency, effective risk management, and the strengthening of internal control systems within organizations.