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Time Recording

The recording of working hours is the basis of many systems of remuneration. On the one hand, this is because time recording provides evidence that the employee has fulfilled his/her contractual obligations and is therefore entitled to a salary. In the case of salaried employees, pay may even depend on the number of hours recorded in a given period. On the other hand, events such as absences due to illness or overtime must be recorded because they can affect the amount of pay. Time recording is also relevant for departments such as finance (provisions) and cost accounting (calculations, invoicing).
For the audit of digital time recording systems, please refer to the audit steps given under Payroll System (Section 3), Software System Security (Section 3.3), User Access / IDM (Section 3.4), Change Management (Section 3.5) and, Interfaces (Sections 3.6 and 3.7).

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Dokument Time Recording