पश्चाद्बन्धने आचितकपत्त्रपरीक्षायां वा रूप्यरूपेण परिवर्तनं विस्रावणम् पिण्डवालुकानां लोहपिण्डवालुकाभिर्वा ॥ कZ_०२.१४.२५ ॥
paścād bandhane ācitakapattraparīkṣāyāṃ vā rūpyarūpeṇa parivartanaṃ visrāvaṇam piṇḍavālukānāṃ lohapiṇḍavālukābhir vā
ຕໍ່ມາ—ໃນຂັ້ນຕອນການປິດຜະນຶກ/ມັດຮັດ ຫຼື ໃນການກວດສອບແຜ່ນໂລຫະທີ່ຊ້ອນເປັນຊັ້ນ—ມີການສັບປ່ຽນໂດຍເຮັດໃຫ້ເບິ່ງຄືເງິນ; ແລະມີການໄຫຼຮົ່ວ/ລົ່ນອອກ ໂດຍປ່ຽນກ້ອນຊາຍເປັນກ້ອນເຫຼັກ (ຫຼື ກ້ອນຊາຍເຫຼັກ).
Fraud can occur not only in melting but also during sealing and even during ‘inspection’ itself—i.e., at handoff points and audit rituals.
Segregation of duties and secure sealing protocols, because fraud clusters at transitions (binding, verification, packaging).