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 .
  
  ###
  
  Management doesn 't have to consider the risks associated with compromised signatures when doing its initial evaluation .