For which of the following internal controls would an auditor be least likely to perform tests of internal controls closer to the "as of" date?

For which of the following internal controls would an auditor be least likely to perform tests of internal controls closer to the "as of" date? Withdrawals from Federal Bank of more than $5 million must include a manager's signature orDaily at Federal Bank, the total cash in the vault is reconciled with daily registers of deposits and withdrawals orFederal Bank has just started establishing trusts for its customers and it has only set up ten. Before making an investment for a trust, bank employees must verify that the investment is in accordance with stated investment policies orOn an annual basis, Federal Bank management performs credit checks on its loan customers before determining the value of loans it will not be able to collect on