ABSTRACT
This chapter provides the instruments of mergers and acquisitions (M&A) controlling support a successful transaction process and minimize overall M&A investment risks. It examines in-house acquisition and investment controlling, accompanies the acquisition process starting from the analysis and searching phase and ending with the target integration. The chapter presents while strategic M&A controlling evaluates the conformity of acquisition goals, within the overall corporate strategy, operational M&A controlling focuses on an effective due diligence audit, a sustainable business plan and a profound business valuation. It discusses only a fluid link between the due diligence and acquisition strategy paves the way to success. The chapter addresses different types of due diligence and their critical areas with a focus on financial due diligence, including practical examples. Due diligence should always be a focused operationon the most critical points of a transaction scope, encompassing a variety of investigation objects, including everything from commercial, human resource, tax, and legal to financial issues.
