(1)       Carry out a surprise physical verification of cash.

 

(2)       Check that the physical cash balance tallies with the balance shown by the cash book.

 

(3)       Check that the cash book is upto date at all times.

 

(4)       Check that the cash in safe/cash in transit is within the insurance cover taken.

 

(5)       Check that fidelity insurance cover is taken in the names of persons who have the custody of cash.

 

(6)       Check that receipts are issued  by  the  cashier at the time of receipt of cash from the employees / others.

 

 

(5)          Check that signatures  of  the payee are taken by the cashier on the cash payment Voucher at the time of making cash payment.