Tests of control depend kn the control system available. Somif a,control,is a monthly bank reconciliation, the festmi to ensure those are done. If the control is that all paymemts >1000 need to signatures, test some large payments to ensure they have been properly authorised.
Substantive procedures are relatively easy with cash (see chapter 21 of the notes).
In addition the auditor might choose to verify payments and receipts by tracing them back to source documentation (such as a supplier invoice) and from source documentation through to cash account entries.