It helps to be more explicit with your questions. So, ...
Where did you make this directory testing. What is the full path of [ibtesting[/b]. Can you do a ls -ld <full path to testing> and list that, perhaps (as root)?
It is quite possible, given your scenario that you described, that testing was made in ~root (which is the home directory of the user root, and likely /root), which means the full path of your lost directory is /root/testing. If you do a ls -ld /root (assuming this is your ~root), you will likely see something like the following:
drwxr-x--- 17 root root 2048 Sep 8 04:21 /root
Note the drwxr-x---: This means it is a directory to which the user root can read and write and those in the group root can read. Therefore, even if you have created a directory within /root owned by group finance within it (with proper permissions), only root group members could see it.
Oh course, this is just a guess.