Audit and Assurance Services

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Sustainability Assurance Arrives: What Caribbean Boards Must Know About ISSA 5000, IFRS S1 and IFRS S2

May 24, 2026by Dr Dawkins Brown

Of all the changes reshaping audit and assurance in this decade, none will land harder on Caribbean boards than the one this article addresses. Until very recently, sustainability reporting in the Caribbean was a voluntary activity — a corporate social responsibility statement, an annual report chapter on community engagement, a chairman’s narrative on environmental stewardship....

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Group Audits and Cross-Border Engagements: What Caribbean Holding Companies Must Know About ISA 600 Revised

May 24, 2026by Dr Dawkins Brown

The modern Caribbean economy is, in significant measure, a network of conglomerates. A holding company headquartered in Kingston operates subsidiaries in Trinidad and the Eastern Caribbean. A Bahamian financial group runs operations through entities in Cayman and Barbados. A regional retail group consolidates results from operating subsidiaries across a dozen territories. Tourism groups, financial groups,...

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Auditing Regulated Entities: What Caribbean Boards Must Know About the Regulator’s Lens

May 24, 2026by Dr Dawkins Brown

In an ordinary audit, the audit opinion is the principal output and the audit file is the auditor’s working record. In an audit of a regulated entity — a credit union, an insurance company, a securities dealer, a pension fund administrator, a money services business, a bank — the picture changes. The audit opinion is...

Fraud, Going Concern, and the Auditor’s Responsibility: What Caribbean Boards Must Ask

May 24, 2026by Dr Dawkins Brown

Every time an audit fails publicly, it fails in one of two places. Either a fraud the auditor did not detect comes to light and the audit is criticised for missing it, or an entity that received a clean audit opinion collapses shortly afterward and the audit is criticised for not warning. Across the Caribbean,...

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Cybersecurity and the External Audit: What Caribbean Boards Should Expect from Auditors on Cyber Risk

May 24, 2026by Dr Dawkins Brown

Walk into any Caribbean boardroom in 2026 and ask the directors what their external auditor does about cybersecurity. The answers will fall into three categories. Some directors will say their auditor audits cyber. Some will say cyber is the IT manager’s problem and not an audit matter. A few will say it is somewhere in...

Audit and Assurance Services Banking & Financial Services Caribbean Business Caribbean Business Advisory Compliance & Regulatory Advisory Finance Transformation & Performance Improvement Financial Regulation Financial Reporting & CFO Insights Financial Services Financial Services / Regulated Industries Risk Management Risk Management & Governance

The Diagnosis Behind the Reform: Why Jamaica Chose Twin Peaks, and What It Must Now Deliver

May 2, 2026by Dr Dawkins Brown

What actually happened at SSL On 17 January 2023, a Jamaican investor went public with allegations that her investment account at Stocks and Securities Limited — a securities dealer regulated by the Financial Services Commission for over four decades — had been systematically drained over a period of years. Within days, what began as one...

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Why Audit Quality Remains Under Global Regulatory Pressure

May 1, 2026by Dr Dawkins Brown

Persistent inspection findings are signaling deeper operational and governance issues across the assurance ecosystem. Audit quality remains under pressure because recurring inspection findings are revealing structural weaknesses, not isolated execution slips. Regulators are responding by scrutinizing firm systems, engagement performance, and the real-world use of technology and methodology. The persistence problem When regulators continue to...

Audit and Assurance in 2026: The Leadership Agenda

April 30, 2026by Dr Dawkins Brown

Why boards, CEOs, CFOs, and audit committees are treating assurance as a strategic trust issue rather than a technical back-office function. 2026 is emerging as a hinge year for audit and assurance. Sustainability assurance is moving into operational reality, regulators remain dissatisfied with core audit quality, and firms are being pushed to prove that technology...

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Modernising Internal Audit Across an Eight-Entity Caribbean Conglomerate

April 19, 2026by Dr Dawkins Brown

C | Context A long-established Caribbean conglomerate, structured as a holding company over eight operating entities across four industry verticals and four jurisdictions, carried an internal audit function that was technically present but materially under-scaled. The function consisted of a small centrally-located team with a traditional compliance-focused mandate, an audit plan that reflected historical...

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Audit Data Readiness Assessment: Building the Data Discipline That Makes Audits More Efficient, More Manageable, and More Confident

April 16, 2026by Dr Dawkins Brown

Executive Summary Many organizations believe they are audit-ready because the bookkeeping is complete, source documents are on file, and staff have been designated to handle auditor requests. When the audit begins, a different reality often emerges. Information is difficult to retrieve. Schedules do not reconcile cleanly. Supporting documents are incomplete. Financial data sits fragmented across...

Auditing Regulated Entities: What Caribbean Boards Must Know About the Regulator’s Lens

The Diagnosis Behind the Reform: Why Jamaica Chose Twin Peaks, and What It Must Now Deliver

Why Audit Quality Remains Under Global Regulatory Pressure

Audit and Assurance in 2026: The Leadership Agenda

Modernising Internal Audit Across an Eight-Entity Caribbean Conglomerate

Audit Data Readiness Assessment: Building the Data Discipline That Makes Audits More Efficient, More Manageable, and More Confident

August 10, 2026CAPITAL: Asset Rich and Cash Poor Is a Choice, Not a Condition

August 10, 2026GOVERNANCE :The Board That Meets Once a Year Is Not a Board

August 9, 2026DEPENDENCE: Key-Person Risk Is a Valuation Discount, Not a Compliment

August 9, 2026VISIBILITY: Why Caribbean Private Companies Are Worth Less Than Their Owners Think — and How to Fix It

August 6, 2026One Page, Every Quarter

Where to find us?

Dawgen Social links

Where to find us?

Dawgen Social links