Aqui está um extrato que cobre sua pergunta. Deman cron
OBSERVAÇÕES O cron pesquisa na sua área de spool (/ var / spool / cron / crontabs) arquivos crontab (que são nomeados após as contas em / etc / passwd); os crontabs encontrados são carregados na memória. Observe que os crontabs neste diretório não devem ser acessados diretamente - o comando crontab deve ser usado para acessá-los e atualizá-los.
cron also reads /etc/crontab, which is in a slightly different format
(see crontab(5)). Additionally, cron reads the files in /etc/cron.d:
it treats the files in /etc/cron.d as in the same way as the
/etc/crontab file (they follow the special format of that file, i.e.
they include the user field). However, they are independent of
/etc/crontab: they do not, for example, inherit environment variable
settings from it. The intended purpose of this feature is to allow
packages that require finer control of their scheduling than the
/etc/cron.{daily,weekly,monthly} directories to add a crontab file to
/etc/cron.d. Such files should be named after the package that supplies
them. Files must conform to the same naming convention as used by run-
parts(8): they must consist solely of upper- and lower-case letters,
digits, underscores, and hyphens. If the -l option is specified, then
they must conform to the LSB namespace specification, exactly as in the
--lsbsysinit option in run-parts.
/var/spool/cron/
diretório é uma especialidade do Linux (consulte o File Hierarchy Standard ) e a localização pode variar em sistemas que não sejam o Debian atual.