Shiny Toys Had Failed to Meet the Projected Revenues for the Third

Shiny Toys had failed to meet the projected revenues for the third year in a row.Yin,the owner,suspects Ginny,his long-time attendant,of skimming cash from the cash register with possible assistance from Aton,the cashier.Ginny is the only person apart from Yin and Anton who has the key to the shop.Rita,who comes to sweep the shop every morning,had seen Ginny hover around the cash register when Aton was at lunch.Yin enlists the help of a forensic accountant to investigate the possibility of a fraud.Which of the following statements are true?

A) Rita will be considered a neutral third party.
B) Ginny will be considered a suspected co-conspirators.
C) Yin will be considered the target.
D) Aton will be considered a corroborative witness.