Internal Control Questionnaires and Verification Procedures

Account Records

Are subsidiary records reconciled with the general ledger accounts and reconciling items adequately investigated by persons who do not post transactions to such records?
Is a due from foreign bank time deposit trial balance prepared on a periodic basis (if so, indicate frequency )?
Is a daily reconcilement made of due from bank time deposit controls to the general ledger?
Does an officer independent of the reconciliation review reconciliations?