Audit and Assurance

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...

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Explainability and Transparency: The Right to Understand AI Decisions

April 10, 2026by Dr Dawkins Brown

The Explainability Imperative Explainability — the capacity to provide a meaningful account of why an AI system produced a specific output — is one of the most contested and commercially consequential dimensions of AI governance. It creates tension between the opacity of high-performing machine learning models (the ‘black box’ problem) and the legitimate expectations of...

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Audit Readiness: What Jamaican Businesses Must Know

March 11, 2026by Dr Dawkins Brown

Preparing for statutory audit — and using it as your most powerful credibility The word audit carries a weight of anxiety in many Jamaican and Caribbean business circles that is entirely disproportionate to the experience of a well-prepared business engaging with a reputable audit firm. The association with regulatory scrutiny, administrative burden, and the unwelcome...

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Regulatory Expectations: What Caribbean Financial Regulators Now Demand from Auditors and Audit Committees

March 6, 2026by Dr Dawkins Brown

The Finding That Changed the Auditor’s Relationship with the Regulator The external auditor of a Caribbean insurance company had completed the annual audit and issued an unqualified opinion on the financial statements. The audit had been competently conducted, the financial statements presented fairly, and the opinion was appropriate. But when the regulator conducted its...

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Technology-Enabled Audit: How Data Analytics, AI, and Automation Are Transforming Assurance

March 6, 2026by Dr Dawkins Brown

The Anomalies That Sampling Never Found The audit partner leading the engagement for a Caribbean manufacturing group had been auditing the company for six years. The audit team knew the business well. The manufacturing processes, the supply chain, the distribution network, the customer base, and the financial reporting systems were familiar territory. Each year,...

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Digital Forensics for Business: Turning Logs Into Proof (Without Breaking the Business)

February 8, 2026by Dr Dawkins Brown

Executive Summary Digital forensics is no longer a “big breach only” capability. For distribution/retail and manufacturing organisations, most high-impact incidents are operationally disruptive and time-sensitive: suspicious supplier changes, ERP access misuse, inventory manipulation, ransomware, insider data pulls, or payroll and overtime fraud enabled by weak identity controls. The organisations that respond fastest are not the...

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Board Oversight of AI in the Caribbean: The Questions Directors Must Ask (and the Evidence They Should Demand) | Dawgen TRUST™

February 4, 2026by Dr Dawkins Brown

Dawgen TRUST™ Series AI is no longer an “innovation topic.” It is increasingly a core operating capability—embedded in customer service, credit and fraud decisioning, HR workflows, compliance monitoring, forecasting, cybersecurity tooling, and vendor platforms. As AI becomes operational infrastructure, it becomes a board governance responsibility. Boards and audit committees do not need to understand...

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Cyber + AI in the Caribbean: The New Threat Landscape and the Controls That Matter | Dawgen TRUST™

February 4, 2026by Dr Dawkins Brown

Dawgen Decodes: Cyber + AI AI is rapidly becoming embedded in Caribbean organisations—through customer service chatbots, fraud analytics, compliance monitoring, workforce tools, marketing automation, and cloud platforms. But the moment AI touches data, decisions, and workflows, it also expands the organisation’s attack surface. This is not just “cybersecurity with new buzzwords.” AI introduces new...

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