अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥
apasarpeṇaivopalabhyeteti kauṭilyaḥ
Sabi ni Kautilya: natutuklasan lamang ito sa pamamagitan ng palihim na pagsisiyasat (maingat na pagbusisi).
He rejects reliance on tidy proportional accounts and insists on covert verification because skilled officials can make figures appear normal while hiding diversion.