The old Runway Centreline posts kept here for prosterity
Dilbert on Risk Management
The ingenious Scott Adams definitely has a knack for breaking down business/social situations and highlighting the absurdity of all-too-common actions. I've seen this one quite a few times during safety audits and often, people show as little shame as you'd expect to see from the "pointy-haired boss".
I think this comes from a fundamental mis-understanding of the reason for risk management. It is not a task you complete to tick a compliance box - it is what you do to satisfy yourself that your plan is sound.
Enough preaching - check out this page for more of Dilbert on risk management.