I am in the process of doing an audit of the wire transfers department using the FFIEC handbook. This is not my first wires audit, but the first one I've completed at the bank I am at. I am asking questions based on information from the handbook, but cannot seem to get management and personnel to understand what I want. I need any advice on how to get them to understand the difference between reconciling the federal reserve general ledger account and reconciling wire transfer activity; as well as the difference between the master user ID and user codes. Any help will be appreciated!