(a) The Guidelines for the Management of Electronic Transactions and Signed Records shall describe(1) Electronic transactions and signed records, including:(A) Electronic records;(B) Electronic signatures; and(C) Trustworthy records;(2) Risks pertaining to electronic transactions and signed records, including:(A) Common types of risks;(B) Assessments of risk;(C) Cost-benefit analysis; and(D) Risk mitigation and security relating to electronic records and signatures; and(3) Records management issues, including:(A) Records life cycle and system development life cycle;(B) Preserving trustworthy records;(C) Records managers and auditors; and(D) Other records management issues.(b) The Guidelines shall include the following appendices:(1) Current electronic signature technologies;(2) Checklist for evaluating electronic signatures;(3) Technical considerations of various electronic signature alternatives; and(4) Comments on the International Organization for Standardization nonrepudiation model.