Sam Ratten

Sam is a Risk Advisory Associate, and a trusted adviser to executive leaders, audit committees, and governance bodies across the public and private sectors. He specialises in internal audit, risk management, governance, and assurance, leading complex co-sourced and outsourced internal audit partnerships. With experience across both second and third lines of assurance, Sam helps businesses identify emerging risks, strengthen risk maturity, and develop practical, risk-based assurance plans that support strategic objectives.

Sam has led assurance and advisory engagements for a range of New Zealand government agencies and large businesses, including the Ministry of Health, Ministry of Foreign Affairs and Trade, Environmental Protection Authority, Maritime New Zealand, and the New Zealand Defence Force.

He is particularly experienced in supporting businesses operating in complex, high-profile environments. Known for building trusted relationships, Sam delivers clear, evidence-based insights that strengthen accountability, improve performance, and support sustainable outcomes.

Qualifications

Chartered Accountant (Chartered Accountants Australia & New Zealand)

Professional Affiliations

Member, Institute of Internal Auditors of New Zealand

Education

Bachelor of Commerce, University of Otago
Bachelor of Arts, University of Otago

Community involvement

Secretary - Training Ship TAUPO (Mana) Navy Cadets Support Committee
Former New Zealand Cadet Forces Officer