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The Practice Period: A Distinctive Caribbean Approach to Regulatory Transition

May 3, 2026by Dr Dawkins Brown

Most countries that have adopted Twin Peaks waited for the legislation before changing how they supervise. Jamaica is doing it differently. Two years before the statutes arrive, the Bank of Jamaica and the Financial Services Commission are operating a structured Practice Period — joint examinations, jointly developed standards, capacity-building, cultural alignment — that builds the...

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Sustainability Assurance as a Trust Imperative

May 1, 2026by Dr Dawkins Brown

Why assurance over non-financial reporting is increasingly about credibility, capital, and institutional confidence. Sustainability assurance is becoming a trust imperative because stakeholders increasingly rely on non-financial information to make decisions. The issue for leadership is not only compliance, but whether the organization can sustain confidence in its claims across markets and scrutiny levels. Trust has...

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AI in Audit: Opportunity, Oversight, and Executive Accountability

May 1, 2026by Dr Dawkins Brown

How leaders should think about AI in assurance without confusing technical capability with evidential reliability. AI is changing how audit and assurance work is performed, but it also raises questions about evidence quality, model governance, documentation, and accountability. Executives need a governance lens, not just a productivity lens. The promise and the temptation AI...

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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...

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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...

AI & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Artificial Intelligence Artificial Intelligence (AI)Artificial Intelligence & Data Governance Audit & Assurance Insights

The AI Governance Stack: Principles, Policies, and Procedures for Caribbean Boards

April 9, 2026by Dr Dawkins Brown

Why Architecture Matters Many Caribbean enterprises have responded to AI governance pressure by publishing a values statement or appointing a digital ethics champion. These are useful signals of intent, but they are not governance. Governance requires architecture — a layered, interlocking set of principles, policies, procedures, roles, and controls that together create the institutional conditions...

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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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From Compliance to Confidence: A CEO’s Blueprint for Building an Assurance-Ready Organisation

March 6, 2026by Dr Dawkins Brown

The CEO Who Transformed Her Company’s Relationship with Assurance Three years ago, the CEO of a Caribbean conglomerate with operations in financial services, manufacturing, and property management sat in a board meeting and listened to the external auditor present the annual audit findings. The presentation lasted twelve minutes. The auditor confirmed that the financial...

Audit & Assurance Insights

The Practice Period: A Distinctive Caribbean Approach to Regulatory Transition

Sustainability Assurance as a Trust Imperative

AI in Audit: Opportunity, Oversight, and Executive Accountability

Why Audit Quality Remains Under Global Regulatory Pressure

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

The AI Governance Stack: Principles, Policies, and Procedures for Caribbean Boards

Audit Readiness: What Jamaican Businesses Must Know

From Compliance to Confidence: A CEO’s Blueprint for Building an Assurance-Ready Organisation

May 13, 2026Regulatory Fragmentation as a Scaling Tax: Why the Caribbean Needs a More Integrated Business Environment

May 13, 2026Boards, Risk and Resilience: Strengthening Governance for a More Uncertain Caribbean

May 12, 2026AI and the New Economics of Scaling: What Caribbean Businesses Must Prepare For

May 12, 2026The Three-Bucket Doctrine: How Washington Just Re-Drew the Map of Digital Assets, and What It Means for the Caribbean Regulator's Desk

May 12, 2026The Bill That Changes Everything: Inside the U.S. CLARITY Act and the Triad That Will Reshape Caribbean Capital Markets

Where to find us?

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Where to find us?

Dawgen Social links