02 — Capability · BC-1350.30
Internal Controls & Cash Protection
Make it hard for cash, refunds, discounts and inventory to be misused from inside the business, and make it obvious when they are, through controls, access limits and audit.
- Internal Theft Prevention
- Cash Controls
- Register Integrity
In scope
- Register access, override and manager-approval rules
- Refund, void and discount controls
- Cash handling procedures and cash office audit
- Vendor delivery and receiving controls
Out of scope
- Enterprise internal audit program (see BC-160)
- Employee discipline and relations (see BC-360)
Decomposes into · 4
- BC-1350.30.10Register Access ControlsLimit who can open a drawer, override a price or approve a refund, and record every time they do.
- BC-1350.30.20Refund & Discount ControlsSet the thresholds, approvals and evidence required for refunds, voids and discounts so they cannot quietly become a payroll supplement.
- BC-1350.30.30Cash Handling AuditAudit drawers, safes, deposits and pickups against procedure on a schedule and when exceptions suggest it.
- BC-1350.30.40Receiving IntegrityCheck that deliveries are counted, signed for and logged by people who do not also control the record of what arrived.