factor in the operation of business and many business transactions involve cash.

In addition,
controlling of cash is important since it is the most liquid of all assets that is vulnerable to theft or
misappropriation. Due to the execution and involvement of cash and its flow in different institutions,
there might have been problems life mishandling and misusage unreliable and unreal formats and
documents as well as effectiveness with lack of proper timing and authority are among the problems.
This study will mainly focus on some of the controlling mechanisms that might have been over
looked on the internal control policies over cash in the case of National Alcohol and Liquor Factory
and to give some valuable feed back to the management. To execute,