Forenzní audit nákupní funkce společnosti Siemens

This thesis focuses on forensic auditing in the procurement function, with particular emphasis on the purchase of services as a high-risk area for fraud and corruption. The theoretical part defines forensic auditing, its role within risk management, and the specifics of service procurement, including typical fraud schemes and red flags. The empirical part is based on the analysis of the Siemens case, which identifies recurring patterns of corrupt behavior, especially the use of third parties, vaguely defined contracts, isproportionate payments, and low transparency of financial flows. The thesis shows that corruption arises as a combination of interconnected factors and proposes measures aimed at strengthening internal controls and enhancing the effective use of forensic auditing in practice.