If asked to lie for someone your answer should be NO! Why? Because integrity is who you are and not something you turn on and off at will. If a boss would ask an employee to lie to cover for them, how does that boss know that the same employee would not lie to them? How does the employee know that the boss would not hesitate to do the same? You both might think the lie is doing you both a favor, but it is not. You are simply creating a culture of dishonesty and therefore saying that in certain circumstances lying is OK. Really? Whose circumstances? Yours, his or who makes the call. Employee, beware. Friend and family, beware. You are either honest or you're not!
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