Managerial employee dismissal for loss of trust and confidence practice question

Maria Santos was employed as the manager of the Medical Services Division of HealthPro, Inc. In April 2022, the company's area director discovered that fictitious invoices had been sent to clients whose contracts had already ended, inflating the division's revenues for the previous year. An internal audit revealed that Maria was aware of, tolerated, and participated in the preparation of these invoices. When asked to submit a written explanation and attend a hearing, Maria failed to do so, instead sending a letter stating she had no explanation and leaving the matter to management. HealthPro terminated her employment for loss of trust and confidence. Maria filed a complaint for illegal dismissal, arguing that there was no direct evidence of her participation and that she was denied due process. Should Maria's dismissal be upheld as valid? Explain.