(I agree with jcd) She's answering a slightly different question than Dilbert intended: Can I appeal... and she heard him ask: - am I appealing...
I'm really surprised we've never seen the tribunal of admin assistants again after this. They should be a running gag, like Phil the Prince of Insufficient Light.
I've used the punchline to this one more times than I can imagine, usually describing my day in court when I walked away scott free and my friend didn't. It's because I was better dressed, of course!