I'm not Pontiac but I'll take a stab at your question about the former CFO. My hunch is that he would come back if he was unaware of the issue and that tends to make me think it was a mistake. On the other hand, a new CFO (let's assume very competent) comes in and sees the issue. Their first responsibility is to raise the issue with management. If management refuses to address, you leave (if you're smart).
On the other hand, if former CFO was willing to turn a blind eye to something they knew better on and returned to the same position, well, that's not very smart.
Hard to say. This is all just speculation and we won't know until more info comes out.
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