As part of its annual work plan, the Office of Internal Audit conducted an audit of Financial Service Providers for Cash-Based Transfers. The audit covered the period from 1 October 2015 to 30 September 2016 and looked at events prior and subsequent to this period as required. The audit team conducted the fieldwork from 21 November to 16 December 2016. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.