An employer using older techniques can no longer rely on the transactions on an audit report being accepted as proof of where someone went as people can simply claim it was not them, and their card must have been copied. Even when you used biometric devices there are hacking tools out there that make these systems equally at risk of attack unless proper actions are taken.
Many corporate compliance rules can easily be broken by employees modifying their passes to a different number to perform an illegal event. For example: the banking rules on compulsory holidays, secure document printing, computer login, ensuring people do not discuss financial deals during transactions, ensuring people can only use equipment if they are authorised etc.
