This is such a "this looks tough, I don't feel like doing it" take. Who is responsible? As others have said, the structure of a corporation defines that. If person A has to do what person B says, then B is responsible. If B "didn't know", then B has been lacking.
It also avoids sacking the "innocent people" and it sets an example for other companies. The greedy corporate culture really needs a bit of check-and-balance.