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I have to first understand the client to properly answer that question but if you like my objective opinion, that would be the following:
1. Daily reports from the cashier regarding total cash inflows supported by official receipts.
2. Ensure that cash inflows within the day are deposited in the bank within the same day.
3. Surprise cash counts.
4. Set a fixed amount for cash changes daily.
Risks related to cashiers differs depending on the size of the company, what industry the company is in, its complexity and so on. As such, controls will also expand to follow the risks.
Hope my answer helped you. Have a good day!
Some of the steps I can suggest to control risks on cashiers:
1. Usually, companies required cash bond for cashier(s) to cover risk, when applicable depending on the value of cash entrusted on daily basis.
2. daily cash report match against POS summary report or OR issued, as applicable
3. daily deposit to company's designated bank account of previous day's net collections
4. set a limited amount of allowable cash disbursement against daily collections with a second person approval of the disbursment.
5. set a fixed amount, normally a small amount, to be used as "change fund", which should also be reflected in the daily cash report.
6. when applicable, limit cash collection by requiring cheque payment from customers.
7. when applicable, daily review of issued ORs covering collections
8. when OR is used for collections, control access to unused and unissued OR booklets, another employer other the cashier should be responsible for safekeeping and logbook recording of issued OR booklets.
9. surprise cash count on regular basis by another appointed employee, say at least once a month.
10. unannounced and regular reshuffling of cashiers can break comfort zone that will help deter fraud and corruptions by collusion.
When POS is link to a cloud accounting software or ERP system, monitoring and checking can be done remotely and match against bank feeds for correspond deposits.
