That is the problem I am having as well. I know that a recycler (or cash recycler) is used for handling currency at the teller area, etc. and eliminates the need for the teller to physically count bills of each denomination to ensure the correct overall amount. I assume that we can audit it as far as that the correct amount of money is in the machine, but I am uncertain what else could be done for an audit.
I have many opinions; some are good, some are bad, and some don't contradict.