That's not how things work in reality. Look at the original post. The CFO was handling compliance with all sorts of insane regulatory minefields, the kind where

That's not how things work in reality. Look at the original post. The CFO was handling compliance with all sorts of insane regulatory minefields, the kind where a mistake can lead to the government destroying your company. No, a first-year accountant can not do that job. But different jobs require different sets of cognitive biases. The ability to handle the regulatory compliance is very unlikely to reside in the same brain as the ability to understand that cutting small perks costs more in morale than it saves on the budget, so if the CEO isn't keeping the CFO on a leash, the CEO is not doing his job.