We can, and should do both. Filing a false police report is a crime, and if your boss is telling you to do it, it's organized crime.
"Someone told me to do it" is not an excuse for criminal behaviour, and neither is "We constructed a bureaucracy that results in us engaging in criminal behaviour".
"Someone told me to do it" is not an excuse for criminal behaviour, and neither is "We constructed a bureaucracy that results in us engaging in criminal behaviour".