तस्मात्कर्तारं करणं देशं कालं कार्यं प्रक्षेपमुदयं चैषु विद्यात् ॥ कZ_०२.९.०४ ॥
tasmāt kartāraṃ karaṇaṃ deśaṃ kālaṃ kāryaṃ prakṣepam udayaṃ ca eṣu vidyāt
Por lo tanto, en estos asuntos se debe conocer: el agente, los medios, el lugar, el tiempo, la tarea, los insumos/asignaciones adelantadas y el rendimiento resultante.
To create a complete audit trail: responsibility (who), capability (with what), context (where/when), mandate (what), expenditure (how much advanced), and measurable outcome (what yielded).