Auditing and Financial Management:

Treasury Electronic Signature Concept

AIMD-94-167R: Published: Aug 11, 1994. Publicly Released: Aug 11, 1994.

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

Pursuant to an agency request, GAO reviewed whether the Department of the Treasury could rely on particular methods to verify a certifying officer's electronic signature. GAO noted that: (1) an agency would generate a unique hash value on its payment information which would be electronically signed by the certifying officer using a message authentication code; (2) Treasury would validate the information by recomputing the hash value and verifying the message authentication code; (3) the validation process would provide at least the same quality of evidence as handwritten signatures and detect changes to the data made after the certifying officer generated the electronic signature; and (4) it is not sanctioning Treasury's planned electronic signature system or approving its financial management system.

Mar 27, 2014

Mar 13, 2014

Mar 12, 2014

Feb 27, 2014

Dec 23, 2013

Dec 16, 2013

Dec 12, 2013

Dec 11, 2013

Looking for more? Browse all our products here