"Reusable presentation"

If you attend meetings, you probably spend a lot of time thinking your own thoughts while your coworkers drone on. This comic is funny because the boss is revealing his selfish thoughts. 

W all know people who value form over function while being oblivious to how others view them. When you shine a light on irrational human behavior it usually triggers a laugh reflex.

Scott Adams enjoyes to mock common sayings. Often those little nuggets of wisdom make no sense whatsoever, but we've heard them so often they feel as if they do: Good things might come to those who wait, but so does starvation.

Keeping true to the major theme of Dilbert, this comic highlights the uselessness of management. If you've ever had a boss, this one probably hits home for you. This one works because you never see the pointy-haired boss's reaction, but you can imagine it vividly.

A common humor technique involves juxtaposing something of immense importance with something trivial. In this comic, Wally is comparing his digestive system to Jesus rising from the dead. A dash of spiritual inappropriateness gives it some seasoning.

Management-by-slogan usually comes across to employees as ridiculous and condescending. That, in part, is what makes the staff in this comic so uncaring about the boss's house burning down. The ordinary evil of regular people is always funny to me. It's easy to relate to it.

This comic causes the reader to imagine a funny future in which Wally will only pretend to do the assignment. Humor sometimes works best when one suggests what is coming without showing it. People laugh harder when they need to use their imaginations to complete the joke.

Dilbert is an American comic strip illustrated by cartoonist Scott Adams. 

It was the first comic that focused primarily on satirical office humors (such as the inefficiency of meetings, the uselessness of management, and the absurdity of office politics) a lot of people could relate...

It's naughty, clever, and it has a point of view. And it makes the reader imagine what happened before that moment shown in the comic and what might happen after. It's rare to pack so many elements in one comic.