Audit - Bank Fraud Risk

After closing all account balance each day, e.g. in the fast food shop, they need to deposit all cash into bank in the same day.

Assume that the revenue is about $10000 every day, it is possible that they may deposit all cash in the next day. <they only deposit $10000 (Monday's income) on Tuesday>

In the auditing for bank section, i only hear that this risk is regard as 'timber and ladding'....



Anybody can shown me more supporting docs or web site for this skills?

as i cannot find it in internet or i am wrong in spelling ?