Validating fradulent documents
However, there are differences in purpose, technical implementation, geographical use, and legal and cultural acceptance of digital signatures versus other types of e Signatures.
In particular, the use of digital signature technology for e Signatures varies significantly between countries that follow open, technology-neutral e Signature laws, including the United States, United Kingdom, Canada, and Australia, and those that follow tiered e Signature models that prefer locally defined standards that are based on digital signature technology, including many countries in the European Union, South America, and Asia.
In addition, some industries also support specific standards that are based on digital signature technology.
Digital signatures, like handwritten signatures, are unique to each signer.
Two types of misstatements are relevant to the auditor's consideration of fraud in a financial statement audit—misstatements arising from fraudulent financial reporting and misstatements arising from misappropriation of assets.
are intentional misstatements or omissions of amounts or disclosures in financial statements to deceive financial statement users.
Fraud frequently involves the following: () a perceived opportunity to do so.
The category includes digital signatures, which are a specific technology implementation of electronic signatures.