<prompt> Translate the following text to EnglishBila kujali wakati wa kurekodi data ya T na A, usimamizi lazima uwe na mfumo wa mbinu za udhibiti ambazo hutoa uhakika wa kutosha kwamba habari iliyoandikwa inaonyesha muda uliofanya kazi, likizo iliyotumiwa, au kutokuwepo kwa wengine.  <response>: Regardless of the timing of recording T and A data, management must have in place a system of control techniques that gives reasonable assurance that the recorded information reflects time worked, leave taken, or other absences. 