It's in the interest of Mt. Gox management that outside "hackers", not they, be blamed for losses. That's suspicious. No way could they lose that much via an outside attack. Inside help would be needed.
I think it could possibly be a half-assed report knocked up on behalf of a potential buyer of Gox who released it in spite when their offer was refused. TwoBitIdiot, who "released" the document, said "I also received a 27 page business plan, written in 2014, entitled “Business Plan Europe 2014-2017”." Apparently this document is a "polished" study - perhaps the real internal Gox proposal.
http://two-bit-idiot.tumblr.com/post/77817993185/motives-disclosures-suspicions-mt-gox-update#disqus_thread
Just speculating of course.
It's likely that the 27 page Business Plan was put together a long time ago and reflects plans which might have been viable under the circumstances which existed at the time (thus the absence of any reference to MtGox's financial woes). Trying to take elements of it and turn it into a "Crisis Strategy" which will work under totally changed circumstances is an exercise in futility.
In fact, MtGox should have paid proper consultants to come up with a proper crisis strategy if they believed there was any hope of the company being salavaged.