Claudius
That's how a firm's organised. The executives lead the various business activities, the Board oversees the executives with the purpose of challenging them, the second-line is tasked with ensuring risk is correctly identified and mitigated, and the third line audits aspects of the business as an additional layer of security. That's three layers of defence against poor decisions, notwithstanding the business which should have it's own measures in place to identify and mitigate all forms of risk.
The risk of a wrong decision will always exist. VAR was supposed to come in and mitigate that risk by correcting the ref when necessary. Instead, they're in cahoots with each other, when they should be independent from one another. The sad thing is we're more likely to see VAR removed from the game before there's any reform. Blaming the tool instead of the people using the tool.