तस्मात्कर्तारं करणं देशं कालं कार्यं प्रक्षेपमुदयं चैषु विद्यात् ॥ कZ_०२.९.०४ ॥
tasmāt kartāraṃ karaṇaṃ deśaṃ kālaṃ kāryaṃ prakṣepam udayaṃ ca eṣu vidyāt
したがって、これらの事柄においては、行為者、手段、場所、時、任務、前渡しされた投入(支給・許容量)、および生じた収益(産出)を知るべきである。
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).