तस्मादाप्तपुरुWआधिष्ठितः सम्निधाता निचयाननुतिष्ठेत् ॥ कZ_०२.५.२१ ॥
tasmād āptapuruṣādhiṣṭhitaḥ samnidhātā nicayān anutiṣṭhet
तस्मादाप्तपुरुषाधिष्ठितः सम्निधाता निचयान् अनुतिष्ठेत्।
Segregation of duties/dual authorization: deposits and stock movements should not be executed by a single unchecked custodian.