Re: The boss is always responsible
Weren't Autonomy reports audited and certified?
You may still have a direct responsibility if you weren't able to keep the company you're running under control, ensuring the proper checks were in place.
The line of defense looks to be looking forward for something bad in the books, and deflect responsibilities.
If the line had been "Autonomy books were OK, as I signed them, and HP misread them", it would have put him in a better light.