तत्रोपयुक्तनिधायकनिबन्धकप्रतिग्राहकदायकदापकमन्त्रिवैयावृत्यकरानेकैकशोऽनुयुञ्जीत ॥ कZ_०२.८.२२ ॥
tatropayuktanidhāyakanibandhakapratigrāhakadāyakadāpakamantrivaiyāvṛtyakarān ekaikaśo'nuyuñjīta
In such cases, he should interrogate—one by one and in multiple ways—those involved: the user/consumer, the depositor/keeper, the recorder, the receiver, the giver, the disburser, the supervising minister, and the attendant functionaries.
Segregation of duties plus independent corroboration: each role touches a different stage (recording, custody, receipt, payment), so contradictions reveal fraud.