Exactly.  If Mr Horn is certain of what he says, where&#x27;s the proof?  To make such allegations, any court would require that VW produce historical evidence of this misbehavior.  Yet he offers none.<p>In the absence of such evidence, the responsibility for misdeed falls to the corporation&#x27;s most senior executives -- for failing to create and maintain a process that should have captured and revealed such misdeeds, thereby PRODUCING THE MISSING AUDIT TRAIL.<p>Blame others without evidence ==&gt; cover up.