If you're a CEO running a business that sells what they call 'savings accounts' worth hundreds of millions of dollars and even have a system in place where it's even possible to make "'very large bulk transfers' of funds without identification of who owned the money" then you should be responsible for that. There's a good reason this doesn't happen at banks-- it can't. They have redundant business processes in place that prevent it from happening in the first place, and are constantly redundantly reconciling their transactions so if it does happen, it gets caught and corrected immediately. Not only did it happen, it happened without being able to figure out where the money even went.

Let's say I ran a company that made a product that I acknowledged is extremely dangerous without this one safety mechanism. Instead of creating multiple redundant systems to ensure that safety mechanism is in place, I just trust that some guy takes care of it without being absolutely certain-- it's expensive, annoying time consuming, blah blah blah. When a bunch of people get hurt because that guy pocketed the cash that was supposed to go towards that safety feature, hell yes I should be criminally responsible. It's negligence.