United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1996-11-19 monographic deposited born digital 4 p. GA 1.13:AIMD-97-18R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-97-18R P0b002ee180379fd4 f:ai97018r DGPO 2010-08-12 2011-03-23 GAOREPORTS-AIMD-97-18R machine generated eng fdlp REPORT GAOREPORTS-AIMD-97-18R AIMD-97-18R Electronic forms Data integrity Financial management systems Systems evaluation Internal controls Financial records Interagency relations Computer security Army Corps of Engineers Electronic Signature System Correspondence AIMD

GAO reviewed the Army Corps of Engineers' electronic signature system. GAO noted that: (1) the electronic signatures generated by the Corps' system provide at least the same quality of evidence as the handwritten signatures they are designed to replace; (2) the system produces electronic signatures that are unique to the signer, under the signer's sole control, capable of being verified, and linked to the data in such a manner that if the data are changed, the signature is invalidated upon verification; (3) the ability of the Corps' electronic signature system to be used by other agencies has also been demonstrated; (4) according to a State Department official, adoption of the Corps' system allowed State to field a production system in about 6 months while minimizing development risk and cost; (5) the third-party security review conducted on the Corps' system resulted in a number of recommendations to enhance the security of an already well-implemented system; (6) the Corps has already completed a number of these actions and has a detailed corrective action plan that specifies how and when the remainder will be completed; and (7) GAO sanctions full-scale deployment of the Corps' electronic signature system for financial management applications, but this sanctioning does not constitute GAO approval of the Corps' financial management system. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-97-18R/html/GAOREPORTS-AIMD-97-18R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-97-18R/pdf/GAOREPORTS-AIMD-97-18R.pdf GAO/AIMD-97-18R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-97-18R Correspondence GAO/AIMD-97-18R; Corps of Engineers Electronic Signature System; Electronic forms Data integrity Financial management systems Systems evaluation Internal controls Financial records Interagency relations Computer security Army Corps of Engineers Electronic Signature System Title 31 Section 3512(f)(2) 31 U.S.C. 3512(f)(2)