Christoph Hoerauf

Managing Director
Co-leads A&M DI, specializing in complex cross-border investigations and damages in international arbitration
Extensive experience in financial and accounting investigations, fraud and corruption, financial crimes, and quantum assessment
Profiled as leading expert in compliance investigations, forensic accounting, and mass data analysis
Munich
@alvarezmarsal
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Christoph Hoerauf is a Managing Director with Alvarez & Marsal Disputes and Investigations in Munich. He co-leads the practice and provides advisory and investigative services for complex international investigations and disputes.

Mr. Hoerauf has many years of experience in financial and forensic investigations and specializes in investigating money laundering, market manipulation, financial statement fraud, bribery, and corruption-related matters. He counsels clients on compliance programs, forensic audits, and compliance reviews. 

Mr. Hoerauf brings multiple years of experience handling forensic technology aspects of investigations as well as disputes, advising clients on forensic investigation of complex data sets, digital evidence, and the disclosure of electronic documents. He is also an expert in the technical and strategical application of data analytics to assist clients in matters involving complex data structures. 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 to his expertise in investigations, forensic technology, and data analytics, 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, and industrial and consumer goods.

Prior to joining A&M, Mr. Hoerauf worked with 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. He frequently speaks on forensic investigations and data analytics at conferences on compliance and antitrust, data protection, and litigation. 

Insights By This Professional

In this article, Dr. Andreas Tauer and Christoph Hörauf explore how technological change, regulatory complexity, and AI are reshaping evidence in disputes and investigations, the risks introduced by growing volumes of digital data, and the key considerations for maintaining integrity and defensibility.
In today’s unpredictable industrial landscape, companies need bold, fact‑based decisions that strengthen resilience, protect value, and deliver measurable impact. Alvarez & Marsal’s five‑part Blueprint for Footprint series brings clarity to that challenge.
Our latest survey explores the evolving landscape of financial crime, as Germany emerges as a key hotspot for money laundering amid rising cyber threats, cross-border fraud, and regulatory shifts such as the establishment of AMLA.
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.
Latest insights The latest insights from Christoph Hoerauf's team
Thought Leadership
In March 2026, the Australian Institute of Professional Investigators held its annual conference in Melbourne, Australia. Three interconnected themes shaped discussions across the conference and emerged as critical to the effectiveness, credibility, and resilience of modern investigations: maintaining investigative objectivity, protecting witness and whistleblower welfare, and addressing the growing complexity of insider threat and cryptocurrency enabled money laundering.