Internal Controls

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Internal Audit in Public Bodies: Accountability, Compliance, and the Public Purse

July 20, 2026by Dr Dawkins Brown

There is a paradox at the centre of Caribbean public-sector governance. No class of organization carries more explicit, legislated internal audit obligations than the region’s public bodies — the statutory agencies, government companies, and authorities through which a substantial share of national economic life flows. Accountability frameworks across the region presuppose audit committees, functioning internal...

Cybersecurity & Data Risk Cybersecurity & Privacy Cybersecurity & Technology Cybersecurity and Technology Risk Cybersecurity Assurance Cybersecurity for SMEs Cybersecurity Insights Cybersecurity Services Cybersecurity Solution Internal audit Internal audit firm Internal Audit Services Internal Controls

Does Your SME Need an Internal Audit Function? The Case for Co-Sourcing in the Caribbean

July 20, 2026by Dr Dawkins Brown

Every week, somewhere in the region, a version of the same conversation happens. A business has grown — from a founder and a bookkeeper to a hundred staff, three locations, a bank facility, and perhaps a minority investor — and someone, often the banker or the external auditor, mentions internal audit. The owner’s response is...

Audit and Assurance audit and assurance firm in jamaica Audit and Assurance Services Audit Committee Cybersecurity & Privacy Cybersecurity & Technology Cybersecurity and Technology Risk Cybersecurity Assurance Cybersecurity for SMEs Cybersecurity Insights Integrated Assurance Internal audit Internal audit firm Internal Audit Services Internal Controls

Continuous Auditing and Data Analytics: Moving Beyond the Annual Audit Plan

July 20, 2026by Dr Dawkins Brown

The annual audit plan rests on a quiet assumption that no one states aloud: that risk moves at the speed of a planning cycle. Book the inventory audit for March, the payroll review for August, the revenue work for November — and trust that the risks will be waiting patiently when the team arrives....

Cybersecurity & Privacy Cybersecurity & Technology Cybersecurity and Technology Risk Cybersecurity Assurance Cybersecurity for SMEs Cybersecurity Insights Cybersecurity Services Cybersecurity Solution Internal audit Internal audit firm Internal Audit Services Internal Controls

Auditing the Algorithms: GenAI Governance, ISO/IEC 42001, and the New Audit Universe

July 19, 2026by Dr Dawkins Brown

Somewhere in your organization, an algorithm is making a decision that used to belong to a person. It may be scoring a loan application, flagging a transaction, screening a job candidate, drafting a customer response, or summarizing a contract for an executive who will act on the summary. Caribbean organizations crossed a threshold over the...

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Cybersecurity as an Audit Mandate: The Topical Requirement Caribbean Firms Can’t Ignore

July 19, 2026by Dr Dawkins Brown

For years, cybersecurity occupied a strange place on Caribbean audit plans: acknowledged as important, deferred as specialist, and scoped down to whatever the function felt qualified to look at — usually access forms and password policies. The Global Internal Audit Standards have ended that accommodation. Cybersecurity is the subject of the first Topical Requirement —...

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The Three Lines in Practice: Making Risk, Compliance, and Internal Audit Work Together

July 19, 2026by Dr Dawkins Brown

Article 6 closed with a one-page exercise: the assurance map, showing which of an organization’s principal risks carry continuous assurance, periodic assurance, or none at all. Boards that complete it honestly usually discover the same two things. First, some risks are assured twice — tested by internal audit, reviewed by compliance, monitored by risk...

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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...

Audit & Assurance Insights Audit and Assurance Audit Committee Audit Committee & Board Oversight Audit Committee & Board Reporting Audit Expectation Gap Internal audit Internal audit firm Internal Audit Services Internal Controls Risk & Compliance (GRC)Risk & Compliance)Risk & Resilience Risk Advisory firm in Jamaica

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...

Older Posts

Internal Audit in Public Bodies: Accountability, Compliance, and the Public Purse

Does Your SME Need an Internal Audit Function? The Case for Co-Sourcing in the Caribbean

Continuous Auditing and Data Analytics: Moving Beyond the Annual Audit Plan

Auditing the Algorithms: GenAI Governance, ISO/IEC 42001, and the New Audit Universe

Cybersecurity as an Audit Mandate: The Topical Requirement Caribbean Firms Can’t Ignore

The Three Lines in Practice: Making Risk, Compliance, and Internal Audit Work Together

.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?

July 22, 2026Internal Audit Meets Cybersecurity: A New Assurance Model for Caribbean Organisations

July 22, 2026The Cyber-Accountable Board: What Directors Must Know, Ask and Verify

July 21, 2026From Cybersecurity to Cyber Assurance: The Missing Link in Caribbean Risk Management

July 21, 2026Cybersecurity Is No Longer an IT Issue: Why Caribbean Boards Must Treat It as an Enterprise Risk

July 20, 2026Internal Audit in Public Bodies: Accountability, Compliance, and the Public Purse

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Where to find us?

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