The following steps can be taken to ensure effective internal control over cash receipts:

1. Daily Lodgment: All cash receipts from customers must be deposited intact into the bank on a daily basis.
2. Segregation of Duties: The functions of receiving cash and maintaining cash records should be performed by different individuals to reduce the risk of fraud or error.
3. Recording Cash Transactions: All cash receipts should be recorded in a cash register or cash book. At the end of each day, the amount in the register should be compared with the physical cash.
4. Issuance of Receipts: Receipts should be issued for all cash sales and cash received from debtors.
5. Regular and Surprise Cash Counts: A superior officer should conduct regular and surprise cash counts to verify that cash on hand matches the recorded amount.
6. Approval of Write-offs: Any write-off of receivables should be authorized by management to prevent unauthorized write-offs.
7. Monthly Reconciliation: Reconcile cash deposits in the bank statement with the records in the cash book monthly to identify discrepancies.
8. Secure Cash Storage: Use a cash till or safe for holding cash to reduce the risk of theft.