GAO reviewed the Army Corps of Engineers' Electronic Signature Prototype System, focusing on its performance and internal controls. GAO found that the: (1) electronic signatures generated by the system provided the same quality of evidence as handwritten signatures; and (2) system's internal controls, if properly implemented, were adequate. GAO sanctioned the system's operation on a test basis for a 1-year period beginning in February 1993, with the understanding that off-the-shelf cryptographic modules will be used until equipment that meets all requirements becomes available.