The Arias doctrine is a Supreme Court ruling that states that heads of offices should rely on their subordinates and the good faith of those who prepare bids, purchase supplies, or enter into negotiations.

The Arias doctrine is not applicable in cases where the person is not the head of office or the final approving authority.

More importantly in Abubakar et al v. People, the said doctrine is not available where specific circumstances should have compelled further inquiry into the transactions.