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Is it corrupt for the company to scribble attendance sheets?
May constitute corruption.

Article 266 of the Criminal Law: whoever defrauds public or private property in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also or only be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail.

Article 1 of the Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Criminal Cases of Fraud: Those who defraud public or private property in an amount of over 3,000 yuan, over 30,000 yuan, over 100,000 yuan and over 500,000 yuan shall be deemed as "large amount", "huge amount" and "especially huge amount" as stipulated in Article 266 of the Criminal Law respectively.

According to the second paragraph of Article 4 of the Labor Contract Law, when an employer formulates, modifies or decides the rules, regulations or major issues directly related to the vital interests of workers, such as labor remuneration, working hours, rest and vacation, labor safety and health, insurance and welfare, employee training, labor discipline and labor quota management, it shall be discussed by the workers' congress or all employees, put forward plans and opinions, and determined through equal consultation with trade unions or employee representatives. If the employee attendance system is made at will, its company is illegal in law.