What control measures are advised when handling cash?

The recommended control measures for handling cash emphasize the importance of maintaining accurate records and ensuring cash is managed securely, which is why surprise cash counts and proper change making are highlighted as effective practices. Implementing surprise counts serves multiple purposes, including deterring theft and identifying discrepancies in cash handling practices. This proactive measure helps to ensure that all transactions are accounted for and that the cash on hand matches the recorded amounts.

Additionally, proper change making ensures that cashiers have the right denominations to provide accurate change, which minimizes errors during transactions. This enhances the accuracy of cash handling and reduces the opportunities for misappropriation or loss of funds.

Options that focus solely on limitations, manual methods, or the avoidance of unattended cash do not encompass the comprehensive security and accuracy that surprise counts and proper procedures provide. Therefore, the combination of regular audits (surprise cash counts) and effective training on change making is the most robust approach to managing cash effectively.