>If you follow the procedure, even if the outcome is disaster, you are not at fault; you were just implementing the rules, and you cannot be held accountable. It's the fault of whoever came up with the rules, except that is usually not a single person, but some amorphous entity that ran through some decision making process years in the past. So, no one is really at fault or can be held accountable.

Worse. You can't even take responsibility even if you want to, that's usually against the rules too.