international standard for Business Continuity Management Systems (BCMS)

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Beyond Compliance: How Internal Audit Drives Value Creation and Business Resilience

September 7, 2025by Dr Dawkins Brown

Internal Audit at a Crossroads For decades, internal audit has been seen as a compliance-driven activity, focused narrowly on ensuring organizations adhere to rules, regulations, and internal policies. While compliance remains critical, the realities of modern business have redefined what stakeholders expect from internal audit. Across the Caribbean and beyond, organizations now operate in an...

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Borderless Internal Audit: Redefining Assurance in the Caribbean’s Digital Economy

September 7, 2025by Dr Dawkins Brown

The New Era of Internal Audit The business environment in the Caribbean is undergoing a profound transformation. Rapid digitization, globalization, and increased regulatory scrutiny are reshaping how organizations operate and compete. Businesses today no longer function within isolated markets — cross-border trade, regional conglomerates, and integrated supply chains have become the norm. This interconnectedness...

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Beyond GDP: Measuring Resilience and Wellbeing in National Accounts

June 26, 2025by Dr Dawkins Brown

Proposing new metrics for national progress that include risk capacity and social capital 📊 When GDP Isn’t Enough For decades, Gross Domestic Product (GDP) has been the default measure of national progress. But as the 21st century unfolds—with climate shocks, digital disruption, health crises, and social fragmentation—many governments and citizens are asking a fundamental question:...

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The Dawgen Risk Matrix: Aligning Caribbean Resilience with Global Trends

June 20, 2025by Dr Dawkins Brown

🌍 Risk in an Age of Persistent Crisis The World Economic Forum Global Risks Report 2025 reveals a world shaped by permacrisis—a prolonged state of instability marked by climate disruption, geopolitical tension, economic stress, and technological upheaval. For the Caribbean, this landscape poses compounded threats to social, economic, and environmental systems. Recognizing the urgent need...

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Closing the Digital Divide: Policy and Infrastructure for Data Analytics in SMEs

May 17, 2025by Dr Dawkins Brown

In the digital age, data is currency, and analytics is the engine that turns it into actionable intelligence. For Small and Medium-Sized Enterprises (SMEs), the ability to collect, process, and analyze data can define their competitiveness, resilience, and innovation capacity. Yet, as the OECD report “Data Analytics in SMEs: Trends and Policies” makes clear, a...

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Navigating U.S. Tariffs: Strategic Responses for Caribbean Exporters

May 5, 2025by Dr Dawkins Brown

As the U.S. intensifies its trade policy tools, Caribbean exporters—particularly from Jamaica—must now grapple with a changing tariff regime that varies by product type. The recent announcement, as reported by the Jamaica Gleaner on May 5, 2025, confirms that Jamaican exporters of aluminum products now face a 25% tariff, with no exemption granted under existing...

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Navigating ESG Compliance: A Strategic Approach for Caribbean Enterprises

April 27, 2025by Dr Dawkins Brown

Why ESG Compliance Is No Longer Optional for Caribbean Enterprises In today’s interconnected global economy, Environmental, Social, and Governance (ESG) factors have become essential components of sustainable business success. Caribbean enterprises face unique challenges and opportunities, and ESG is the key to unlocking resilience, growth, and competitive advantage. As global expectations rise, companies must recognize...

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IFRS 15: Principles for Measurement and Recognition of Revenue

November 12, 2024by Dr Dawkins Brown

IFRS 15, titled “Revenue from Contracts with Customers,” provides a comprehensive framework for the recognition, measurement, and disclosure of revenue. It supersedes two prior standards: IAS 18 – Revenue and IAS 11 – Construction Contracts, both of which had limitations in their ability to address the complexity of modern revenue streams. IFRS 15 seeks to...

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Driving Value Through Internal Audits: A Guide to Performance Optimization and Compliance

October 28, 2024by Dr Dawkins Brown

In today’s competitive and ever-evolving business landscape, organizations are under increasing pressure to maximize performance, maintain compliance, and manage risks proactively. Internal audits are often perceived as a compliance formality; however, they offer much more than regulatory assurance. When strategically applied, internal audits drive significant value by optimizing performance, enhancing efficiency, and safeguarding assets. This...

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The Role of Internal Audit in Enhancing Business Resilience and Risk Management

October 28, 2024by Dr Dawkins Brown

In today’s dynamic business environment, resilience and effective risk management have become critical factors for organizational success. As companies navigate global uncertainties, economic fluctuations, and technological shifts, internal audit functions play a pivotal role in not only safeguarding assets but also fortifying business resilience. Understanding Internal Audit: A Strategic Function Traditionally viewed as a compliance-focused...

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