Feature/456 Add Financial Report Controllers and Refactor Tests for Comprehensive Coverage

[urbantech]

This PR introduces three new controllers and refactors test cases to enhance the Financial Report API's robustness, maintainability, and validation. Key updates include:

1. New Controllers:

   • Business Logic Controller: Implements core financial calculations, including net income, currency rounding, and period validation for both annual and quarterly reports.
   • Authorization Controller: Manages user permissions for accessing and modifying reports, API key validation, and report access restrictions based on user roles.
   • CRUD Controller: Handles create, read, update, and delete operations for financial reports, with validations for report ID uniqueness, field requirements, and error handling.

2. Test Enhancements:

   • Comprehensive Test Coverage: Each controller has corresponding tests for successful operations, validation errors, data integrity, and error handling.
   • Refined Test Logic: Refactored tests provide more granular validation of calculation accuracy, permission restrictions, and CRUD functionality.
   • Additional Edge Cases: Tests now cover scenarios like duplicate ReportID, negative financial values, invalid periods, missing API keys, and cross-user report access.

Key Changes:

• Added financialReportLogicController.js, financialReportAuthController.js, and financialReportCRUDController.js.
• Refactored test files:
  • financialReportLogic.test.js
  • financialReportAuth.test.js
  • financialReportCRUD.test.js
• Updated globalSetup.js for consistent database setup and teardown across all test cases.

Impact:
This refactor strengthens the integrity of the Financial Report API, providing detailed validation, security measures, and consistent data handling, while ensuring better coverage across different business and access scenarios.