तेषामन्तेवासिनः शिल्पशौचयुक्ताः संख्यायकादीनामपसर्पाः ॥ कZ_०२.९.३० ॥
teṣām antevāsinaḥ śilpa-śauca-yuktāḥ saṃkhyāyakādīnām apasarpāḥ
Para perantis mereka—mahir dan terbukti bersih/berintegriti—hendaklah bertindak sebagai pemerhati sulit terhadap para akauntan dan seumpamanya.
They provide low-visibility observation and cross-checking, reducing collusion among senior staff and creating continuous monitoring at minimal cost.