Impact of altering the time entries to increase or lower the invoice or submitting a new time entry to attain the desired number

QUESTION: Some of the assistants are actually altering the time entries to increase or lower the invoice or submitting a new time entry to attain the desired number. The invoice shows no WIP variance for this process. As a result, I am unsure about the optimal approach and require some guidance.

QUESTION: When a time entry is modified – for example 0.50 is changed to 0.10 hours in the WIP section so it is billed as 0.10, then the user is saying that the original time spent was inaccurate. They are correcting the time to how long it took. If this method is used to reduce fees because of inefficiencies instead of executing a write-down, the firm will lose valuable performance measures. Timekeepers will have working rates equal to effective rates masking performance as the timekeeper always shows 100% fee realization of worked values.