Good technological practices in audit of alternative work shift control systems for assessment of conformity with Brazilian regulations


The Brazilian Department of Labour and Employment (MTE) created two regulations that aim to regulate the electronic registration of employees working time which with the use of ICT targets to minimize the problems arising from disputes over these records. The Regulation No. 1510 introduced the special equipment Electronic Timekeeping (REP), which is a hardware embedding fiscal intelligence. However, the Regulation No. 373 allowed the use of alternative systems for working time, which could be software-based. However, alternative REP systems must meet a series of requirements to legal compliance. The companies using these systems should incorporate mechanisms of systems auditing to verify compliance with these regulations. This paper presents a methodology for compliance assurance that highlights the design patterns and vulnerabilities founded in case studies. Among the main findings are best practices and technological mechanisms that minimize the risks of non-compliance with Brazilian regulations.


SANTOS, Alessandro Santiago; AVANÇO, Leandro; DOMINGUES, Maria Cristina Machado; VIRÍSSIMO, Denis Bruno. Boas práticas na auditoria de sistemas alternativos de controle de jornada de trabalho para avaliação de conformidade com regulamentações brasileiras. Revista de Gestão e Contabilidade da UFPI, v.3, n.1, p.19-37, jan-jun., 2016.

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