Case (2): Study and analyze a tax fraud and manipulation incident, then discuss the following theses Case: "Noor Technology" Company, a medium-sized company working in the field of software development and digital technology. The company was established 10 years ago and has achieved remarkable growth in the past five years. The company's financial manager, Mr. Sami, is responsible for all financial operations and preparing tax reports. The company achieves annual revenues ranging from 20 to 30 million riyals. It has many international and local clients and most transactions are carried out through long-term contracts. Financial and tax reports are prepared internally without relying on external auditing companies. Fraud Incident: The Zakat, Tax and Customs Authority discovered that "Noor Technology" Company had submitted tax reports containing inaccurate information over the past three years. The company was found to be hiding part of its revenues by registering large international revenues in the accounts of shell companies registered in foreign tax authorities. In addition, Mr. Sami inflated some of the company's operating expenses, such as travel and accommodation expenses, to evade paying the due taxes. After auditing and investigation, it was found that Mr. Sami had received large financial rewards based on reducing