What is essential to check during the cashier's audit?

During a cashier's audit, checking the cash drawer balance is essential because it ensures that the total amount of cash in the drawer matches the recorded sales transactions. This process helps in identifying discrepancies that may indicate issues such as overages, shortages, or potential theft. A balanced cash drawer reflects accurate record-keeping, which is crucial for the financial integrity of the business. By regularly auditing the cash drawer, managers can maintain accountability, provide transparency in financial operations, and ensure that all transactions are properly accounted for.

Other aspects, like sales targets, customer feedback, and employee schedules, while important for various management functions, do not directly relate to the accuracy and security of the cash handling process in the same way that the cash drawer balance does.