This question should be read in conjunction with the ACCG 8047 Unit Guide and Assessment Rubric You are forensic accountant working for Trust Partners. One of your clients is the Department of Innovation (DoI). DOI is a small Commonwealth government department. The DoI employs casual staff. Paul Doyle (Paul) is the payroll manager for DoI. DoI has recently had its accounts audited by its internal auditors and the internal auditors identified discrepancies between the group certificates (i.e., a document given to each employee which states their taxable income) issued to each casual employee and the wage payments processed in DoI's Payroll Account, with the latter being substantially higher. The internal auditors discovered that two (2) casual employees had the following discrepancies: Casual Employee Name Salary Reported on Group Certificate (2022/2023) Salary Recorded in Payroll Account (2022/2023) Karl Curtis $12,300 $93,900 Thanh Nguyen $19,700 $74,100 The internal auditors indicated to the management of DoI that they suspected Paul had been recording fraudulent time-sheets for the affected casual employees and transferring the additional funds into bank accounts controlled by him. Paul has a laptop computer and mobile telephone both of which are issued to him by his employer, DoI. It is