wrong actually.... tell that to Wesley Snipes who is sitting in jail thanks to him having a bad bookkeeper for his financial affairs. At the end of the day YOU are responsible for the $$ that passes through your companies, YOU are responsible for the people you hire to run your business... if the person you hire cant count and get's you into a mess, it's your fault for not hiring the right person.
Yes you can fire or even sue the person for causing you to lose $$ etc but it's still your problem first.
If it's your name at the top of the page it's your problem