Audit Report for Deleted Items

This is a query from our Auditors. The normal suggestion would be that they really should get out more, but actually they have a point:-

It is possible to accept a cash payment and then go back before you run the end of day financial reports; delete the financial transactions and then delete the record of the appointment.

To mitigate against this possibility really requires two peices of information:-
1) A report so that “management” can view any deleted appointments
2) A report to list the deleted financial transactions

Do these reports already exist?

regards
Tony Taylor
ESO Maidstone