Dilbert could have said: "I'm just taking the position in section 14-f of the handbook". The PHB would have walked off wondering about it, having never seen nor read it, and having no idea how to find one. Since it doesn't exist in the first place, that might keep him out of Dilbert's hair for a while....
@EStz: PHB does NOT engage in "Management By Walking Around"! MBWA does not interfere and can't be used by clueless goof-balls (ie. PHB's). Maybe he is "trying" to, but it's a bit like saying Wally is "trying" to work, or Alice is "trying" to be nice......