Title 6--NAD Electronic Signature
AIMD-94-102R: Published: Apr 25, 1994. Publicly Released: Apr 25, 1994.
- Full Report:
The Department of the Navy requested that GAO review its prototype electronic signature module for depot time and attendance (T&A) systems. GAO noted that: (1) it no longer approves complete or partial accounting system designs; (2) federal agencies have standards for developing T&A systems with advanced technologies and criteria for using electronic signatures for certifications; (3) it sanctions electronic signature modules based on a limited review of selected aspects of the module design; and (4) the design must describe the T&A data and related internal controls intended to ensure data integrity and the inherent risk involved in the electronic signature process.