दिवसपञ्चरात्रपक्षमासचातुर्मास्यसंवत्सरैश्च प्रतिसमानयेत् ॥ कZ_०२.७.३० ॥
divasa-pañcarātra-pakṣa-māsa-cāturmāsya-saṃvatsaraiś ca pratisamānayet
Ia harus merekonsiliasi secara perbandingan menurut hari, periode lima hari, paruh bulan, bulan, periode empat bulan, dan tahun.
Short cycles catch fast fraud/leakage; longer cycles reveal pattern-based manipulation and cumulative skimming that may evade daily checks.