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Horizontal audit Time Recording in the Federal Administration - A horizontal audit of the Compilation and Analysis of Assignable Hours

Audit number: 7265

Time recording can differentiate between working hours and assignable hours. The representative assessment at hand concerns itself primarily with the recording of assignable time ("For which purposes and tasks is the employees' time applied within a defined period?"). An essential precondition for the recording of assignable time is the recording of working hours ("What is the total number of hours worked within a given period of time?").

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