Electronic cash receipts transfer

Hi.

In BPP textbook 2018, one of the controls given over cash receipt for specifically the occurrence and completeness assertions is: use of electronic cash receipts transfer not received or deposited; and the corresponding test of control: examine application controls for electronic cash receipts transfer.

I don’t remember seeing the term electronic cash receipt transfer anywhere before, can anyone kindly clarify and explain what this means? And also, what are the application controls tested for this?

Thank you.