Articles

AI in Financial Services: Governance Imperatives for Caribbean Banks, Insurers, and Credit Unions

The Financial Services AI Landscape No sector in the Caribbean is deploying AI more aggressively or governing it less rigorously than financial services. Banks are using AI for credit scoring, fraud detection, customer onboarding, and portfolio management. Insurers are applying machine learning to underwriting, claims processing, and customer segmentation. Credit unions are implementing AI-powered loan...

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

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 & 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 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...

Board & Governance ESG & Sustainability

Anti-Corruption, Ethics, and Integrity: Building the Governance Culture That Protects Caribbean Businesses

April 8, 2026by Dr Dawkins Brown

Integrity Is Not Optional — It Is the Foundation Of all the dimensions of corporate governance, none is more consequential for the long-term viability of Caribbean businesses than integrity. Corruption — in all its forms, from petty facilitation payments to large-scale procurement fraud — destroys business value, undermines competitive markets, corrupts public institutions, and ultimately...

Advisory & Consulting ESG & Sustainability

Energy Transition and Net Zero: The Caribbean Pathway to a Low-Carbon, Energy-Independent Future

April 6, 2026by Dr Dawkins Brown

The Energy Transition Is the Caribbean’s Greatest ESG Opportunity The Caribbean has a relationship with energy that is simultaneously one of its greatest economic vulnerabilities and one of its most compelling strategic opportunities. For decades, Caribbean economies have been among the most fossil fuel-dependent in the world — importing petroleum products at prices that consume...

Audit & Assurance Data & Analytics IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

Tax Disputes and Objections: How to Challenge a TAJ Assessment and Navigate the Appeals Process

April 6, 2026by Dr Dawkins Brown

When TAJ and the Taxpayer Disagree Receiving a tax assessment from Tax Administration Jamaica is one of the most consequential financial events a Caribbean business or individual can face. The assessment sets out TAJ’s determination of the tax liability for a particular period — a determination that may include additional tax, interest, and penalties that,...

Audit & Assurance Cybersecurity & Data Protection IT & Digital Transformation Risk & Compliance Strategy & Transformation Tax

Financial Services Taxation: Sector-Specific Tax Obligations for Banks, Insurance Companies, Credit Unions, and Securities Dealers

April 6, 2026by Dr Dawkins Brown

Why Financial Services Taxation Requires Specialist Expertise The taxation of financial institutions in Jamaica and across the Caribbean is more complex, more consequential, and more frequently mismanaged than the taxation of any other sector. The financial services sector encompasses institutions with vastly different tax profiles — commercial banks subject to the higher 33.33% CIT...

Audit & Assurance Board & Governance Corporate Finance & M&A Dawgen Frameworks & Series Risk & Compliance

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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Older Posts

AI in Financial Services: Governance Imperatives for Caribbean Banks, Insurers, and Credit Unions

AI Risk Classification: Governing by Consequence, Not by Technology

Algorithmic Accountability: Who Answers When AI Gets It Wrong?

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

Anti-Corruption, Ethics, and Integrity: Building the Governance Culture That Protects Caribbean Businesses

Energy Transition and Net Zero: The Caribbean Pathway to a Low-Carbon, Energy-Independent Future

Tax Disputes and Objections: How to Challenge a TAJ Assessment and Navigate the Appeals Process

Financial Services Taxation: Sector-Specific Tax Obligations for Banks, Insurance Companies, Credit Unions, and Securities Dealers

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

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