text: 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 .
  
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  The risks associated with the misuse of T & A information is one of the factors that management has to assess .