अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥
apasarpeṇaivopalabhyeteti kauṭilyaḥ
Kautilya dice: solo se detecta mediante una verificación encubierta (escrutinio sigiloso).
He rejects reliance on tidy proportional accounts and insists on covert verification because skilled officials can make figures appear normal while hiding diversion.