Well, it is a financial crime for the purpose of profit by a corporation. Since you can’t jail a corporation, you have to disincentivize the law breaking. The only way you can do that is, at minimum, making the fine larger than the money profited from the crime. Otherwise that is not a disincentive, as it is a net positive to commit said crime. But since exposing these crimes is difficult, it is likely that the discovery of one crime is likely part of a pattern. So fining multiples of the profit would disincentivize even if the risk of discovery was low.

As for CEOs, they are both in a position extreme power, and profit massively from company profits. So even through inaction or apathy to criminal activity, they can profit while not holding any liability. I personally think that if you want to be in that position, you should be held “strictly liable” for what goes on under your watch. If you don’t want to take responsibility for what is done under your watch as a CEO making 10s of millions of dollars, don’t take the job.