Internal Audit Department Aqualectra for PwC

Opdracht
My task was to assist the internal audit department of Aqualectra with the completion of their third quarter and year end internal audits of the company on behalf of Price Waterhouse Coopers, Curacao. The central question with regards to the project was to ascertain how the company was performing financially.

Aanpak
The third quarter audit was done for internal purposes but since the company is a publicly traded one all of the financial statements produced have to comply with the standards and regulations as they are set out by the IASB. This is done to ensure that the board does not make decisions based on faulty financial information. For the year end audit we carried out the tasks as they were set out in an "Assistance Letter" provided to the company by KPMG, which is the company's external auditor.

Resultaat
The results of the third quarter review was the third quarter financial statements that were presented to the board of directors. The results of the year end review have not been published yet by the company and most years is done so in August. Attached is a copy of the 2009 year-end financial statements that illustrate the final result.


  aqualectra financial report 2009.pdf