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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 —...
