The objective of this sample audit work program is to assess documented policies and procedures, including business requirements documentation, to determine if the provisions of the Electronic Signatures Act (E-Sign Act) and Department of Education are adequately addressed and ensure that electronic signature records can be proved to be authentic. It includes detailed steps for assessing documented policies and procedures, reviewing the IT infrastructure supporting the e-signature process, and ensuring data integrity and security.

The program also emphasizes the importance of authenticating electronic signature records, verifying backup processes, and maintaining the source code for e-signature applications. Additionally, it provides guidance on conducting walk-throughs of electronic signature processes, documenting findings, and communicating results to management. By following this audit work program, organizations can systematically identify and address any gaps or exceptions in their e-signature processes, thereby enhancing the reliability and legal enforceability of their electronic transactions.

Project work steps:

• Ensure that a planning and scoping checklist is completed and approved by appropriate management.
• Forward a document request list to the auditee(s) prior to fieldwork.
• Hold an opening/entrance meeting with the auditee to discuss the assignment, answer questions, and review requirements, logistics and concerns.
• Conduct periodic updates to inform management about current test results, challenges and any applicable testing approach changes/modifications.