If a subject matter expert at a company fails to get their controls they and their team are responsible for in the company are they legally liable both civil and criminal for failing?

old.reddit.com / @/u/Serious-Delivery8167, https://old.reddit.com/user/Serious-Delivery8167

Is the subject matter expert presenting evidence for the controls relevant to their day to day responsibilities liable criminally if they don't pass out for any other reason that could cause criminal liability in this process?