In selecting and/or developing, and implementing a particular electronic signature technology for an automated T&amp;A application, management must assess the risks associated with the loss, misuse, or compromise of the electronic T&amp;A information and signatures compared to the benefits, costs, and effort associated with selecting and/or developing and managing the automated systems and electronic signatures.
The risks associated with the misuse of T&A information is one of the factors that management has to assess.