lol 
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The boss is acting as a process checklist. This is arguably as valuable as the process itself. I know someone whose boss asks her to explain her steps, then orders her to do those same steps, only slightly re-worded.
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Back in the day we’d put an obvious error early for our boss to correct. How devious we were.
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Worked with a guy who inserted an obvious glitch in his work for people to fix. Called it the Hairy Arm Principle. It reaches out and grabs you. Once it was addressed, everything else was left alone.
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I've read a ton of Dilbert comics in the Newspapers over the years. Have to say that 99% of the time, I don't get them.
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You forgot the part where the boss says to his boss that he directed the work and was pivotal to it.
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We used to call this "justifying their position"
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"Based on actual events?"
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I had a boss who would turn to a random page and look for problems. He said he was too busy to review the entire document. He said it was surprising how often he found problems that way. If he found a problem he'd have someone else review the entire thing.
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We learned to leave a single glaring error in our workpapers for the manager's attention. Then we'd only have to spend 20 minutes talking about bicycling or his kid's soccer team to get an audit approved, as opposed to hours of nonsense if the workpapers were perfect.
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