My former bank required monthly surprise cash counts by the supervisors. (We had a problem with people stealing.) We would just count the cash and send our counts to the main office. They would check the back end to see if they balanced. A review of the jounal was not performed.
My current bank has quarterly cash counts by the supervisor and I (the auditor) perform an annual one. We don't look at the journal unless there is a problem. We do verify debits and credits the next day to see if they are in balance. Usually, this is where you will see something strange, if they are doing something they shouldn't.
_________________________
You gain education by reading the fine print. You gain experience by not.