Regulatory & Standards

Auditing the Algorithm: What AI Assurance Looks Like in Practice

Beyond Traditional IT Audit Many Caribbean internal audit functions have responded to the AI governance imperative by extending their existing IT audit methodology to cover AI systems. While this is a reasonable starting point, it is insufficient. AI systems present audit challenges that traditional IT audit is not designed to address: statistical model behaviour, training...

AI & Emerging Technology Board & Governance Regulatory & Standards

AI Risk Classification: Governing by Consequence, Not by Technology

April 9, 2026by Dr Dawkins Brown

The Case for Risk-Proportionate Governance One of the most common governance errors Caribbean enterprises make when building AI oversight frameworks is applying uniform governance requirements across all AI systems regardless of their risk profile. This approach is simultaneously too burdensome for low-risk applications and dangerously inadequate for high-risk ones. It produces compliance theatre — the...

AI & Emerging Technology Audit & Assurance Board & Governance Regulatory & Standards Strategy & Transformation

Algorithmic Accountability: Who Answers When AI Gets It Wrong?

April 9, 2026by Dr Dawkins Brown

The Accountability Vacuum When an AI-driven loan origination system denies credit to a qualified applicant due to a biased training dataset, who is responsible? When an AI recruitment screener systematically filters out candidates from a particular demographic, who is accountable? When an autonomous pricing algorithm produces outputs that harm consumers or distort a market, who...

AI & Emerging Technology Audit & Assurance Board & Governance Regulatory & Standards

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...

AI & Emerging Technology Audit & Assurance Board & Governance Data & Analytics Regulatory & Standards

From Automation to Accountability: Why AI Governance Is the Boardroom’s Newest Imperative

April 9, 2026by Dr Dawkins Brown

The Governance Deficit at the Heart of Enterprise AI For much of the past decade, the dominant narrative around artificial intelligence in business has been one of possibility — what AI can automate, optimise, predict, and create. Boards across the Caribbean and beyond have enthusiastically greenlit AI initiatives, often without an equally disciplined conversation about...

ESG & Sustainability Regulatory & Standards

Climate Risk and the Caribbean Enterprise: Understanding Physical Risk, Transition Risk, and the TCFD Disclosure Framework

April 6, 2026by Dr Dawkins Brown

The Caribbean Is at the Frontline of Climate Risk No region on earth carries a heavier climate risk burden relative to its economic size than the Caribbean. The annual hurricane season — which intensifies with each degree of ocean warming — brings existential risk to infrastructure, agriculture, and tourism assets that took decades to build...

Advisory & Consulting Audit & Assurance Business Development & Entrepreneurship Pricing & Commercial Excellence Regulatory & Standards Risk & Compliance Tax

Transfer Pricing and BEPS: What Every Caribbean Group Must Know About Cross-Border Tax

April 5, 2026by Dr Dawkins Brown

The International Dimension of Caribbean Tax For Caribbean businesses with operations in a single domestic market — a Jamaican retailer selling to Jamaican customers, a Barbadian service provider with no overseas operations — transfer pricing and the OECD’s Base Erosion and Profit Shifting (BEPS) framework may appear to be remote concerns. But for the...

Accounting & BPO Audit & Assurance HR & People IT & Digital Transformation Regulatory & Standards Risk & Compliance Tax

Payroll and Statutory Deductions: PAYE, NIS, NHT, Education Tax, and HEART — Every Employer’s Complete Compliance Guide

April 5, 2026by Dr Dawkins Brown

The Payroll Obligation Every Employer Carries The moment a Jamaican business hires its first employee, it assumes a comprehensive set of statutory obligations that must be met every month for the entire duration of that employment relationship. These obligations extend far beyond the payment of wages — they encompass the accurate calculation, deduction, and remittance...

Audit & Assurance Board & Governance Dawgen Frameworks & Series IT & Digital Transformation Regulatory & Standards Risk & Compliance

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...

Audit & Assurance Board & Governance IT & Digital Transformation Regulatory & Standards Risk & Compliance

Technology-Enabled Internal Audit: Data Analytics, Continuous Monitoring, and AI in the Audit Function

April 3, 2026by Dr Dawkins Brown

The Technology Imperative in Modern Internal Audit For most of its modern history, internal audit operated as a fundamentally human enterprise: auditors selected samples from transaction populations, reviewed documents manually, conducted interviews, and exercised professional judgement to form assurance opinions. This model worked reasonably well in a world of paper-based processes, manual controls, and...

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Older Posts

Auditing the Algorithm: What AI Assurance Looks Like in Practice

AI Risk Classification: Governing by Consequence, Not by Technology

Algorithmic Accountability: Who Answers When AI Gets It Wrong?

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

From Automation to Accountability: Why AI Governance Is the Boardroom’s Newest Imperative

Climate Risk and the Caribbean Enterprise: Understanding Physical Risk, Transition Risk, and the TCFD Disclosure Framework

Payroll and Statutory Deductions: PAYE, NIS, NHT, Education Tax, and HEART — Every Employer’s Complete Compliance Guide

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

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