True, though with the way GAAP and accrual accounting works (generally cash balances are only tangential to income, expenses, or even assets once you get past small to medium businesses), and the scale and number of accounts most businesses have, that’s a lot of work for a very muddied view of what is likely happening outside of some specific circumstances like a depository, clearing house, or the like.

That I somewhat like counting the number of bolts ordered and delivered by Boeing to ensure they are staying compliant with building their airframes.

If they never order any, or there aren’t many arriving where you expect, is that a problem? Sure, though it’s probably a subcontractor ordering them, or they haven’t bought any when you were looking because they have a large stockpile, or whatever.