Accountability—11​.10 (j)

"(j) The establishment of, and adherence to, written policies that hold individuals accountable and responsible for actions initiated under their electronic signatures, in order to deter record and signature falsification."

Policies need to define the responsibilities of those users with electronic signature capabilities. This should include any consequences or other deterrents for misuse of the electronic signature function by those users. This requirement is intended to ensure electronic records can be trusted as signed.