Internal control procedures for cash receipts do not require that:

An employee with no access to cash receipts should compare the total cash recorded by the register with the record of cash receipts reported by the cashier.

Cash sales should be recorded on a cash register at the time of each sale.

All collections for sales are be received immediately upon making the sales.

Clerks having access to cash in a cash register should not have access to the register tape or file.

Custody over cash is kept separate from its recordkeeping.