तस्मादाप्तपुरुWआधिष्ठितः सम्निधाता निचयाननुतिष्ठेत् ॥ कZ_०२.५.२१ ॥
tasmād āptapuruṣādhiṣṭhitaḥ samnidhātā nicayān anutiṣṭhet
Karena itu, penjaga gudang/kustodian (samnidhātṛ) hendaknya melakukan penyimpanan/penimbunan hanya di bawah pengawasan orang-orang tepercaya.
Segregation of duties/dual authorization: deposits and stock movements should not be executed by a single unchecked custodian.