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Reason for Audit delays #10: Late Issue Escalation—How to Spot High-Risk Items Early and Resolve Them Before They Become Audit Blockers
December 16, 2025by Dr Dawkins Brown
Most audits do not fail because the finance team lacks competence. They fail because issues are escalated too late. In Jamaica and across the wider Caribbean, audit timelines often slip in the final stretch—not because fieldwork is incomplete, but because one or two unresolved topics become “blockers” at the partner review stage. By then, the...
