Can we consider bank reconciliation process as tool of internal control ?

yes it is a tool of internal control there is no doubt in this!!!!!

Ofcourse.  BRS can be considered as a part of internal control process as it have direct control over the cash management sytem. Any entry omission, duplication or suppression with respect banking transaction can be identified with the help of BRS.

yes as it  is a tool  for montring the moeny in two different books

Yes it is an Internal Control, and it falls under the "detective" category rather than "preventive"

All kinds of accounts reconciliation - Bank, Receivable, Payable, Inventory, Assets etc help to establish internal control along with confirm accuracy of balances.

Yes, bank reconciliation its actual tools to review the movement of maney.

Yes,

Bank reconciliations are associated with a company's internal controls over cash. If the bank reconciliation is performed by someone other than the authorized check signers and record keepers, the company has improved its internal control over cash.

Absolutely. By definition and rationale, Bank Reconciliation is internal control.

Definitely YES; It reveals, the time delay in deposits or Process flaw in the Payment, excess charges - hidden charges by Bank, the entries missed or erroneous in our books.. all the facts come out from basket in that period itself. This is the basic fundamental control system which no Accountant and external Auditors afford to compromise!!!!

Bank Reconciliation is the control that an entity posses to ensure that there are not fraudulent receipts or payments recorded, it also ensures that considering the reconciling items would make the balances agree. It ensures the integrity of the Bank balances of the company and hence forming an effective internal control mechanism.

Yes it makes an effective and an importat part of internal controls.   The major advantages reconciling bank statements on regular basis are that it provides management with the information on current cashflow position, helps track unpaid checks seperating from those have already been paid, avoid duplicate payments, detect errors in a timely manner and get them corrected in time, check bank charges and feeses if any are inappropriately posted or over charged, identify unauthorized transactions posted if any, intentionally or intentionally and take appropriate necessary action in time.