Our People

Dr. Oliver Bungartz

  • CIA
  • CISA
  • CFE
  • CGAP
  • CISM
  • CCSA
  • CRMA
  • Auditor for Internal Audit Systems (DIIR)
  • Accreditation in Quality Assessment/Validation (DIIR/IIA)
  • Partner
  • Head of Risk Advisory Services
RAS, Hamburg

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Dr Oliver Bungartz has been a partner at RSM since 2009 and has worked in auditing/consulting for more than 18 years and is the Head of the Service LIne Risk Advisory Services (RAS) for Germany. Within the RSM International network, Dr. Bungartz is responsible for RAS in Europe.

His activities focus on auditing and optimising the processes of internal control systems (ICS) and of risk management systems (RMS). In addition, Mr. Bungartz conducts numerous internal audits as well as performs audits in the areas of ICS, RMS, CMS and corporate governance, both domestically and internationally.

Dr. Bungartz mainly advises (publicly listed) groups of international medium-sized companies and advises on compliance and corporate governance issues throughout all industries.


Since 2009
RSM Risk Consulting Germany GmbH & Co. KG

Next Ten audit and tax advisory firm, Munich

Next Ten audit and tax advisory firm, Munich

Next Ten audit and tax advisory firm, Munich

Research assistant and did a doctorate at the Technical University of Munich (TUM)

Studied business administration at the Westphalian Wilhelms University of Münster.

Professional Expertise

  • Governance and Compliance
  • Internal Controls/Sarbanes Oxley (SOX)
  • Internal Audit
  • Risk Management

Industry Specialization

  • Manufacturing
  • Consumer Goods
  • Retail


  • Membership in the German Institute for Compliance Incorporated Association (DICO)
  • Membership in the German Institute for Internal Auditing, Incorporated Association (DIIR)
  • Membership in the Risk Management Association, Incorporated Association (RMA)
  • Member of the Global Risk Consulting Committee (GRCC) of RSM International
  • Membership in the Information Systems Audit and Control Association (ISACA)
  • Membership in the Association of Certified Fraud Examiners (ACFE)
  • Membership in the Technical Advisory Committee of the Journal for Risk Management (ZfRM) published by the Erich Schmidt Verlag (ESV)


  • Risk Management for Start-up Companies, Journal for Risk Management (ZfRM), Issue 6/2021, p. 144-151.
  • Manuel for Internal Control Systems (ICS) – Controlling and Monitoring of Companies, 6th Edition (newly reworked and expanded), Erich Schmidt Verlag, Berlin 2020.
  • Protecting Business Secrets, Journal for Risk Management (ZfRM), Issue 1/2020, pp. 4-9.
  • Internal Control Systems (ICS) – Auditing Outsourced  Processes under IDW AS 951(new version) in Information Security Management, Data Protection and Information Security in Practice, Editors Röhrig, Ralf and Gerald Spyra, TÜV Media GmbH, Cologne 2020, 03765 – pp. 1-48.
  • Risk Management for Supervisory Boards – Requirements – Components – Assessment, Erich Schmidt Verlag, Berlin 2018.
  • The Role of Internal Audit in Enterprise Risk Management (ERM) of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in Commemorative Publication for the 80th Birthday of the Public Auditor and Tax Advisor, Prof. Dr. Dr. h.c. Wolfgang Lück, Erich Schmid Verlag, Berlin 2018, pp. 19-34.
  • Internal Control Systems (ICS) – Basic Knowledge for the Superivsory Board, Erich Schmidt Verlag, Berlin 2017.
  • Gaps in the System – Responsibilities for an Effective Monitoring of a Company, Lohn + Gehalt (Wages + Salaries) Issue 4/2016, pp. 34-41.
  • The Internal Audit and the Internal Control System (ICS) – from "Internal Controls" to "Internal Control", Journal Internal Audit (ZIR), Special Issue 01/2015, pp. 73-84.
  • Fictitious Employees and Manipulated Salaries – Internal Controls and Compliance Management in Human Resources in Lohn + Gehalt (Wages + Salaries), Issue 4/2014, pp. 42-47.

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