Insights
Perspectives from the Lumiant team on AI, financial reporting, digital transformation, OFSAA, cybersecurity, and compliance. Written for practitioners, not generalists.
Featured Article
8min
reading time · 1,846 words
AI is not replacing advisory judgment; it is amplifying it. We examine how AI-augmented delivery changes the speed, depth, and accuracy of consulting engagements across finance, compliance, and technology.
Read the article8 articles · 52 min of reading
Oracle Financial Services Analytical Applications is a powerful platform. Most implementations that fail do so in the design phase, not the build phase. We examine the critical early decisions that define the outcome.
Most digital transformation programmes that fail do so in the strategy phase, not the technology phase. The tools chosen rarely determine success. The clarity of purpose does.
IFRS 17 is live, but implementation quality varies dramatically across the sector. We examine the most common gaps we see in transition work, and what to do about them before the next reporting cycle.
The 2022 revision introduced 11 new controls and restructured Annex A into four themes. The transition deadline has passed; now surveillance audits are testing whether the new controls actually operate. Here is where organisations are falling short.
Zero Trust is widely discussed and rarely implemented well. We examine what a genuine ZTA deployment requires, beyond the marketing, including identity governance, microsegmentation, and continuous verification.
Machine learning offers significant advantages in expected credit loss modelling, particularly in forward-looking assumption generation and PD/LGD calibration. We walk through the architecture, governance requirements, and audit considerations.
Most compliance programmes focus on policies and controls. The organisations that sustain regulatory performance focus on something else entirely: the beliefs and behaviours of every person in the firm.
No firewall stops a convincing phone call. Social engineering remains the most consistently effective attack vector, and the only sustainable defence is a trained human layer.