Ultimately, the CEO should take responsibility for everything. Finger pointing is not a leadership skill.
So in terms of specific people that's Bill Bock, the chairman of that board at the time.
They did indeed replace their CEO. I would assume after agreeing to pay off the old one as this is the usual practice and, unlike some no-name intern, a handsomely compensated CEO can afford expensive lawyers if you try to kick them out uncompensated for incompetence based merely on the evidence that their inadequate oversight cost you billions of dollars.