The payroll disbursements were for "two persons" named Coitty and Coitty with the same first name and address. The interesting observation is that Coitty is dated February 28, 2019 or after while Coitti are all before February 28, 2019. From the forensic audit, the first name and address for these entries are identical. A graph has already been created that shows both payroll hours and gross for Coitti before February 28, 2019 and Coitty dated or/after February 28, 2019? Discuss the finding and recommend investigative next steps.