Is it permissible, from a Sharia perspective, to overlook accounting errors and discrepancies of low value, such as minor differences (less than one dinar) in payroll and entitlements, which do not warrant investigation or adjustment, and to close the transaction based on the concept of "materiality" in auditing?

The Shari'ah considers the rights of people, whether minor or major. Therefore, precision is required in accounting, and when an error is identified, its cause must be investigated. Very minor differences can be overlooked if their cause cannot be traced and they cannot be accounted for. The accountant must fear Allah the Almighty regarding the trust placed in him, as Allah the Almighty said: "Indeed, Allah commands you to render trusts to whom they are due and when you judge between people to judge with justice." And He said: "O you who have believed, do not betray Allah and the Messenger or betray your trusts while you know." Thus, caution and thoroughness in matters concerning the rights of people are commanded by Shari'ah as much as possible, as Allah the Almighty said: "So fear Allah as much as you are able."