Articles

The IIA Cybersecurity Topical Requirement: What Caribbean Internal Audit Functions Must Do Now

Executive Summary For the first time in the history of the profession, internal auditors worldwide are subject to a mandatory, subject-specific standard for how cybersecurity must be assessed. The Institute of Internal Auditors issued the Cybersecurity Topical Requirement in February 2025 as the first Topical Requirement under the Global Internal Audit Standards, and it...

Audit & Assurance Cybersecurity & Data Protection Risk & Compliance

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...

AI & Emerging Technology Audit & Assurance Board & Governance Data & Analytics Dawgen Frameworks & Series Risk & Compliance

.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...

Accounting & BPO Audit & Assurance Board & Governance Regulatory & Standards Risk & Compliance

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...

Corporate Finance & M&A Cybersecurity & Data Protection Dawgen Frameworks & Series Financial Services Strategy & Transformation Training & Coaching

Captives, Cells and Coverage: How SACs Will Transform Caribbean Insurance Structuring

July 17, 2026by Dr Dawkins Brown

Every technology returns, eventually, to the problem that created it. Article 3 of this series traced the cell company’s birth to the captive insurance boardrooms of the 1990s, where rent-a-captive platforms were selling a separation they could not legally guarantee. A quarter-century later, the segregated accounts company (SAC) arrives in Jamaica as a general-purpose vehicle...

Board & Governance Corporate Finance & M&A Dawgen Frameworks & Series Financial Services Risk & Compliance Strategy & Transformation Training & Coaching

The Umbrella Fund Reimagined: SACs and the Future of Collective Investment Schemes in Jamaica

July 14, 2026by Dr Dawkins Brown

With the rules of the regime now fully mapped — the ring-fence, the gateway, the governing instrument, the directors’ discipline and the machinery of contained collapse — this series turns to application, and it begins where the impact will likely be felt first: the funds industry. Government commentary on Jamaica’s Segregated Accounts Companies Act, 2024...

Corporate Finance & M&A Dawgen Frameworks & Series Financial Services Regulatory & Standards Training & Coaching

When One Account Fails: Receivership, Solvency and the Genius of Contained Collapse

July 14, 2026by Dr Dawkins Brown

Most corporate structures are designed for success and merely endure failure. The segregated accounts company (SAC) is different: it was designed, from its first principles, for the day something fails. Every rule this series has examined — the linking of Article 4, the gateway of Article 5, the governing instrument of Article 6, the directors’...

Advisory & Consulting Corporate Finance & M&A Cybersecurity & Data Protection Dawgen Frameworks & Series Financial Services Leadership & Careers Regulatory & Standards Risk & Compliance Training & Coaching

Directors Beware: Personal Liability and the Disclosure Discipline Every SAC Board Must Master

July 13, 2026by Dr Dawkins Brown

Every statute needs an enforcement engine, and the segregated accounts company (SAC) regime chose its engine deliberately: the personal balance sheet of the director. Where most corporate law sanctions the company and lets individuals shelter behind the veil, the SAC model inverts the design at its most sensitive point — disclosure. A SAC that...

Board & Governance Corporate Finance & M&A Dawgen Frameworks & Series Financial Services Regulatory & Standards Risk & Compliance Strategy & Transformation Training & Coaching

The Governing Instrument: Where SAC Protection Is Won or Lost

July 13, 2026by Dr Dawkins Brown

Every corporate vehicle has a document at its heart. For a company it is the articles; for a trust, the deed; for a partnership, the agreement. For a segregated account inside a Jamaican segregated accounts company (SAC), it is the governing instrument — and this series has already flashed its warning light twice. Article 4...

Corporate Finance & M&A Financial Services IT & Digital Transformation Marketing & Brand Training & Coaching

The Gateway: Regulators, Consents and the Path to SAC Registration in Jamaica

July 13, 2026by Dr Dawkins Brown

Article 4 walked through the interior of the segregated accounts company — the linking, the recourse rules, the priority ladder. This article stands at the front door. Becoming a segregated accounts company (SAC) is not a box ticked on an incorporation form; it is a supervised admission, designed by the regional model on which...

Newer Posts

Older Posts

The IIA Cybersecurity Topical Requirement: What Caribbean Internal Audit Functions Must Do Now

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

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

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

Captives, Cells and Coverage: How SACs Will Transform Caribbean Insurance Structuring

Directors Beware: Personal Liability and the Disclosure Discipline Every SAC Board Must Master

Where to find us?

Dawgen Social links

Stay ahead of Caribbean business