As part of its annual work plan, the Office of Internal Audit conducted an audit of Cash and Voucher (C&V) modalities in the field. The audit focused on activities from 1 January 2013 to 31 January 2014. The audit field work took place from April to September 2014.The audit was carried out in conformance with the Institute of Internal Auditors¡¯ International Standards for the Professional Practice of Internal Auditing.