I am working on an Internal Checking accounts audit. I am looking to make sure the signor is the approved signor on the account and looking to make sure its reconciled by someone other than the signor.

Any thing else I need to consider?

What is the process for changing signors and who is authorized to approve those changes.

Should internal audit be the reconciler? We have one account that historically has been recon'd by audit but I think audit may loose its independence by doing this.

IMO, audit should never reconcile anything (or be any type of a control). You do loose all independence.

On an internal account I'd also look at procedures for:

Any prior audit or exam issues?
Any unique procedural requirements you should test for
Outstanding items (over a certain period)
Deleted items
Missing check number order
Unusual electronic transfers (are they appropriate)
Is the reconciliation accurate, timely performed
I'd get a GL and look at the dollar volume of the account to ensure any significant change is explainable by management

They should be testing the reconciliation process not performing it.