Carlos Montenegro

Short term role during my School holidays as a contractor for entities such as Queensland Audit Office and Brisbane Organising Committee for the 2032 Olimpyc and Paralympic Games

• Followed established auditing processes to meet internal and regulatory requirements.
• Analyzed data and findings to prepare reports detailing financial information.
• Communicated with client staff to obtain necessary information for audits.
• Performed observations and evaluated supporting documents to supplement audit findings.

• Quickly learned new skills and applied them to daily tasks, improving efficiency and productivity.
• Preparation of financial statements and notes.
• Responsible of Statutory and Corporative Accounting Books in Uruguay and Paraguay Markets applying IFRS and local GAAP in either cases.
• Manage and attend internal and external audit requirements.
• Execution of SOX controls at entity level.
• Preparation and analysis of reconciliation of balance sheet accounts and financial indicators for reporting to head office.
• Financial Controllership in different P&L lines such as Trade Spend and Overheads.
• Support in transfer pricing analysis and tax returns at legal entity level.

• Ensure the account reasonability of the accounts under my responsibility by complying with: Nature, Timeliness of postings, Explanation of variations, Integrity/Conciliation, Dashboard, Support and effective delivery of reports.
• Ensure the effectiveness of all SOX controls under my responsibility by : a) Review of control (definition, objective, update of implementers, process owners, process changes, etc.). b) Compliance with the established schedule. c) Permanent execution of SOX controls (according to the frequency defined for each one)
• Prepare the notes to the Financial Statements, movements and analysis of variations in the aircraft maintenance processes and Pre Delivery Payments for the acquisition of these (IFRS and Local GAAP) of Avianca Holdings companies.
• Posting Local GAAP accounting transactions, by difference in accounting standard and analysis of the reasonableness of the account balance under the responsibility of the area on a monthly and quarterly basis.
• Attendance to requirements of the internal and external control entities of the accounts and processes in charge, ensuring the quality of the information and compliance with the established dates.

• Assessed financial statements and records.
• Maintain properly organised and updated working papers and file.
• Inspected general ledger for accuracy.
• Review information and certifications to control entities.
• To make summaries and cross-checks of information.
• Perform all audit processes with the APT tool (Audit Process Tool).
• Discussion of audit reports and findings
• Perform assessment of Sarbanes Oxley Act (SOX) controls.
• Perform review of national and municipal tax returns.
• Perform conversion of financial statements under international standards (IAS 21).
• Perform evaluation of the financial statements and their respective disclosure notes.
• Identify and measure risks of fraud or error in the procedures and activities of the companies where I am assigned.
• Perform design and implementation testing of controls in the companies to which I am assigned.
• Prepare audit reports to submit financial statements to the head office abroad.
• Elaborate audit reports.
• Prepare evaluation reports on the internal control system of the companies assigned to me.

• Maintain working papers properly organised and up to date.
• Obtain base information for the development of planning.
• Carry out summaries and cross-checks of information.
• Obtain audit evidence, analytical procedures and detailed tests.
• Carry out evaluation of Risk Management procedures.
• Conduct reviews of tax returns.
• Discussion of audit reports and findings.
• Performing substantive procedures or recalculation.
• Review of certifications for the requirements by the different government entities.
• Worked flexible hours; night, weekend, and holiday shifts.

• Assessed financial statements and records.
• Performed auditing work in accordance with GAAS (Generally Accepted Auditing Standards) to meet rigorous standards.
• Inspected general ledger for accuracy.
• Carry out reviews of national and municipal tax returns.
• Attending to the requirements of Control Entities.
• Certifications of compliance with tax and government obligations.
• Worked audit engagements for industries in education and commercial services.