तेषामन्तेवासिनः शिल्पशौचयुक्ताः संख्यायकादीनामपसर्पाः ॥ कZ_०२.९.३० ॥
teṣām antevāsinaḥ śilpa-śauca-yuktāḥ saṃkhyāyakādīnām apasarpāḥ
Para magang mereka—terampil dan terbukti bersih/berintegritas—hendaknya menjadi pengamat terselubung atas para akuntan dan yang sejenisnya.
They provide low-visibility observation and cross-checking, reducing collusion among senior staff and creating continuous monitoring at minimal cost.