The creation, modification, or deletion of any controlled document, must be done per procedure, and by the right person, and recorded using their personal signature or identification. In basic terms, a person’s signature is not to be forged, and a persons e-signature is also not to be forged.Typically, this is accomplished via hard copy (paper signature) but may also be done via electronic signature. For electronic signature, this is done by ensuring that there is a password for each person signing, and that the password is controlled and secure. (there are other requirements for e-signature and CFR compliance, but this is the highest level I can give you relating to your question)
Here is a guideance from the FDA (I did a search for “e-signature” in google).
FYI. There are programs or code which you can buy which allow excel to record e-signature. For a small company, the e-signature might be more costly to set-up and maintain than just keeping paper trails. You just need to be able to respond to an audit to quickly show the document history at a moment’s notice - it is much easier with electronic systems. I may be missing something, though. It might be required to keep documents electronically now. I know a company must be able to show the history of a document through its many revisions.