Entergy 2009 Annual Report Download - page 62

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58
Internal Control over Financial Reporting
The management of Entergy Corporation is responsible for establishing and maintaining adequate internal
control over financial reporting for Entergy. Entergy's internal control system is designed to provide reasonable
assurance regarding the preparation and fair presentation of Entergy's financial statements presented in accordance
with generally accepted accounting principles.
All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those
systems determined to be effective can provide only reasonable assurance with respect to financial statement
preparation and presentation.
Entergy's management assessed the effectiveness of Entergy's internal control over financial reporting as of
December 31, 2009. In making this assessment, management used the criteria set forth by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework.
Based on management's assessment and the criteria set forth by COSO, management believes that Entergy
maintained effective internal control over financial reporting as of December 31, 2009.
Entergy's registered public accounting firm has issued an attestation report on Entergy's internal control over
financial reporting.
Changes in Internal Control over Financial Reporting
Under the supervision and with the participation of management, including the Chief Executive Officer and
Chief Financial Officer, Entergy evaluated changes in internal control over financial reporting that occurred during
the quarter ended December 31, 2009 and found no change that has materially affected, or is reasonably likely to
materially affect, internal control over financial reporting.
60