Roundtable Discussion: Role of Employee Engagement in Predicting Risk Management Outcomes
On 17 March 2026, internal audit leaders gathered for a roundtable on the “Role of Employee Engagement in Predicting Risk Management Outcomes”, facilitated by Jenny Tan, Head of Group Internal Audit at CapitaLand. The session brought together senior audit professionals to examine an aspect of risk management that is often less visible but significant in practice, namely the role of people.
The discussion explored how perceived organisational support may influence employee engagement, and how engagement could in turn shape individual risk appetite and broader risk management outcomes. Participants exchanged perspectives on factors that may strengthen or influence these relationships, including work experience, individual beliefs, and the organisational context in which auditors operate. These considerations were discussed in relation to how internal auditors assess and respond to risk across different situations.
Part of the conversation focused on the potential relationship between employee engagement and risk appetite. It was observed that employees who perceive stronger organisational support may also report higher levels of engagement. In parallel, participants reflected on whether higher engagement could, in some instances, be associated with a greater willingness to take considered risks. The conversation also noted that the dynamics within internal audit are complex. The balance between the helper and protector roles was discussed as being shaped by a combination of factors, including individual capabilities, organisational context, maturity, and risk profile. These elements were considered in relation to how decisions are made in practice, particularly in situations that require judgement and trade-offs.
The discussion highlighted the ongoing relevance of people-related factors in shaping risk management and internal audit practices. As the business environment continues to shift, organisations that embrace change, adapt, and innovate are better positioned to navigate emerging challenges and remain resilient in the future.

