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Cash Control Procedures for Cash-Heavy Businesses

Restaurants, salons, retail with significant cash collections face heightened IRS scrutiny. Here are the cash control procedures that defend an audit.

By Aparna Devalla, CPA3 min · 5 slidesUpdated June 15, 2026

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Why Cash Businesses Face Audit Risk

  • IRS focus: cash transactions can be omitted from books without electronic trail. Aggressively audited.
  • Indirect methods: when auditors suspect unreported cash, they reconstruct using net worth analysis, bank deposits, or markup methods.
  • Industry benchmarks: restaurants, salons, retail have published margins. Outliers (low food cost %, high cash receipts) draw attention.
  • Audit defense: rigorous cash control procedures documented in writing and consistently followed.

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