13+ years of experience in complex international investigations
Specializes in forensic investigations and compliance
Leverages technology to drive efficiencies and deliver rapid insights
Munich
@alvarezmarsal
LinkedIn
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Christoph Hoerauf is a Managing Director with Alvarez & Marsal Disputes and Investigations in Munich. He has more than 16 years of consulting experience and provides advisory and investigative services for complex international investigations as well as for damages in international arbitration.
Mr. Hoerauf has years of experience in financial and forensic investigations and has worked on various financial statement fraud, FCPA, anti-bribery, anti-money laundering and corruption-related matters as well as forensic audits and compliance reviews. He also has experience in forensic technology, tools, and methodologies. Mr. Hoerauf has worked on various cross-border investigations that required collection of data and information in multiple countries and has managed all aspects of these types of assignments.
In addition, Mr. Hoerauf has extensive experience in legal disputes and has been involved in various international post-merger and commercial disputes. He has worked with global clients across a range of sectors including financial services, transportation, automotive, technology, pharmaceuticals as well as industrial and consumer goods.
Prior to joining A&M, Mr. Hoerauf worked with The Boston Consulting Group, where he worked on various pre-merger and post-merger deals with a focus on clients in the industrial goods and financial services sectors.
Mr. Hoerauf earned a master’s degree in information engineering from the Technical University of Cologne in Germany. A German national, he is fluent in German and English.
In the complex landscape of corporate finance, ensuring the accuracy and integrity of financial statements is paramount. Among the various metrics used to gauge a company's health, EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) stands out as a critical indicator. However, it's also become a focal point for financial manipulation – an inside job that can be hard to spot. EBITDA fraud is quite common and often a trigger for numerous regulatory actions, litigation, and forensic accounting investigations.
In the wake of corporate scandals and increased attention to ethical business practices, the EU Whistleblower Protection Directive came into force in December 2019, marking a significant step towards strengthening transparency and compliance within organisations. Under the directive, all private companies with 50 or more employees are required to establish internal procedures for handling whistleblower reports.
Managing Directors Raphael Kiess and Christoph Hörauf have been recently interviewed by the Financier Worldwide Magazine to give their insights on Corporate Fraud & Corruption.
Latest insightsThe latest insights from Christoph Hoerauf's team
The Disclosure Pilot Scheme (DPS) was designed to mitigate some of the “excessive costs, scale and complexity” experienced by parties under the previous set of standards for disclosure. With only months to go on the DPS, A&M surveyed 250 senior lawyers to gauge their views on the process and what improvements can be made.
