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.