Ideally it would be both, and the fall guy would be senior leadership and include the CEO by default. Quite frankly, imprisoning the company is the next step -

Ideally it would be both, and the fall guy would be senior leadership and include the CEO by default. Quite frankly, imprisoning the company is the next step - no access to, control or operation of funds, assets or company systems for the duration of imprisonment. It should be as much of a threat to a company's wellbeing as it is to the average man.