Internal Audit Services

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.When Controls Fail in Public: Lessons for Internal Audit from Recent JSE Restatements and Write-Offs

July 19, 2026by Dr Dawkins Brown

Markets teach control lessons in two ways: privately, through the quiet findings of a well-functioning assurance system — or publicly, through announcements no board ever wants to draft. Over the past two years, the Jamaica Stock Exchange has delivered several of the second kind: a substantial inventory write-off at a listed company, a material...

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The Board–Internal Audit Relationship: Reporting Lines, Independence, and the Caribbean Reality

July 19, 2026by Dr Dawkins Brown

Every requirement discussed so far in this series — the strategy, the methodology, the quality programme, the conformance evidence — rests on a single structural question: to whom does internal audit actually answer? Get that question wrong and the rest is decoration. A brilliantly documented function that reports, in substance, to the executives it...

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From Watchdog to Strategist: The Binding Requirement for an Internal Audit Strategy

July 17, 2026by Dr Dawkins Brown

Ask most Caribbean internal audit functions for their annual audit plan and a document will appear within the hour — a schedule of engagements, a staffing grid, perhaps a risk-ranking matrix behind it. Ask the same functions for their internal audit strategy and the response is usually a pause. That pause is the subject of...

The Conformance Deadline Has Passed: Is Your Internal Audit Function Compliant?

July 17, 2026by Dr Dawkins Brown

There is a comfortable belief circulating in boardrooms across the Caribbean, and it deserves to be retired: the belief that the Global Internal Audit Standards are still “bedding in,” that everyone is in the same boat, and that conformance is a project for next year. None of that is true. The Standards took effect on...

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The New Global Internal Audit Standards: What Every Caribbean Board Must Know

July 17, 2026by Dr Dawkins Brown

Most directors will never read the Global Internal Audit Standards. That is understandable — the document runs to five domains, 15 guiding principles, 52 individual standards, and a growing set of Topical Requirements — and it is also a mistake. Because unlike the framework it replaced, the new Standards are not written only for...

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Why Internal Audit Is Now a Governance Function, Not a Back Office

July 17, 2026by Dr Dawkins Brown

For decades, internal audit occupied a peculiar position in Caribbean organizations: everyone agreed it was important, and almost no one treated it that way. It sat somewhere down the corridor from finance, reporting to the CFO whose numbers it was supposed to test, staffed thinly, consulted late, and remembered mainly when something had already...

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Evidence on Demand: Why Audit-Ready Is the New Always-Ready

June 18, 2026by Dr Dawkins Brown

Audits, regulators, lenders, vendors — they all ask the same question: “show me.” Most organisations answer it by scrambling, every single time. There is a better economics: assemble the evidence once, continuously, and retrieve it on demand. We have reached the part of this series where the threads come together. Across the domain deep-dives —...

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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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The Future of Internal Audit: Building a World-Class IA Function

April 4, 2026by Dr Dawkins Brown

A Strategic Synthesis and Roadmap for Caribbean Governance Excellence Arriving at the Destination — and Seeing the Horizon Beyond It Eleven articles ago, this series opened with a deceptively simple proposition: that internal audit is not a compliance checkbox but a strategic governance imperative — one of the most important and most frequently underestimated...

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Fraud Risk and the Internal Auditor’s Role: Detection, Deterrence, and Forensic Response

April 3, 2026by Dr Dawkins Brown

Fraud Is Not an Exceptional Event — It Is an Organisational Constant Fraud is not the rare aberration that many organisations treat it as. According to the Association of Certified Fraud Examiners’ Report to the Nations — the most comprehensive global study of occupational fraud — organisations lose an estimated five percent of annual...

Newer Posts

Older Posts

.When Controls Fail in Public: Lessons for Internal Audit from Recent JSE Restatements and Write-Offs

The Board–Internal Audit Relationship: Reporting Lines, Independence, and the Caribbean Reality

From Watchdog to Strategist: The Binding Requirement for an Internal Audit Strategy

The Conformance Deadline Has Passed: Is Your Internal Audit Function Compliant?

The New Global Internal Audit Standards: What Every Caribbean Board Must Know

Why Internal Audit Is Now a Governance Function, Not a Back Office

Evidence on Demand: Why Audit-Ready Is the New Always-Ready

Modernising Internal Audit Across an Eight-Entity Caribbean Conglomerate

The Future of Internal Audit: Building a World-Class IA Function

Fraud Risk and the Internal Auditor’s Role: Detection, Deterrence, and Forensic Response

August 16, 2026From AI Experimentation to Enterprise Governance

August 14, 2026REALISATION : A Business You Cannot Explain in Five Days Is a Business Somebody Else Will Price

August 13, 2026RESILIENCE : A Backup You Have Never Restored Is Not a Backup

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

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Where to find us?

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