Digital Signatures and Certificates: Ensuring Authentication and Non-repudiation

The AiCPA\u27s 2007 Top Technology Initiatives named identity and access management and securing and controlling information distribution as the second and seventh most influential technologies, respectively. These technologies depend, in part, on policies, procedures, and practices that verify (authenticate) an individual\u27s identity prior to granting access to digital resources, such as a computer network and the files it contains. Login names, passwords, and personal identification numbers (PIN) arc familiar and acceptable methods for implementing authentication policies. The combination of a digital signature and certificate, however, provides a more secure authentication mechanism. When used to convey digital documents, the combination ensures that the document\u27s content has not been altered, restricts document access to authorized individuals, and records who sent and received the document and when they did so. The latter feature improves on the common practices of either using PDF files or password-protecting Microsoft Office documents, which provide no assurances as to time or user identity. Used together, these features prevent the parties from repudiating their participation in a digital communication. Digital certificates, therefore, can play an important role in electronic contracts, maintaining adequate internal controls, and performing audits

Assessing Business Pedagogy

The theme of the 1992 ABSEL Convention, “Total Quality in Management of Business Pedagogy,” provides an opportunity to gain ideas on how to improve the measurements essential to improving the quality of management of business pedagogy