Arrogance
Definition
In the Pentagon model, the belief that normal rules do not apply to oneself. Arrogance replaces or bypasses rationalisation: the perpetrator does not construct a justification because they do not believe one is needed. Common red flags include visible contempt for governance and a pattern of overriding controls without documentation.
- Model
- Pentagon (extended) fraud model
- Replaces
- Rationalisation element of the Fraud Triangle
- Typical actor
- Senior executives with override authority
- Key red flag
- Overriding controls without documentation
Common questions
How is arrogance different from rationalisation?+
Rationalisation is a justification the perpetrator constructs to excuse the act to themselves. Arrogance skips that step: the person acts as though controls simply do not bind them, so no internal justification is needed or offered.
Why does arrogance matter to an auditor or investigator?+
It shows up behaviourally rather than in documents: contempt for board oversight, bypassing sign-off chains, or dismissing internal audit findings. These patterns can be corroborating evidence even before financial anomalies surface.
Related terms
- Behavioural Red Flag
- An observable action or pattern that suggests elevated fraud risk by signalling pressure, rationalisation, arrogance, or capability. Examples include living beyond apparent...
- Capability
- In the fraud diamond, the personal attributes that allow an individual to execute a fraud: seniority and authority, knowledge of controls and...
- Fraud Diamond
- Wolfe and Hermanson's 2004 extension of the fraud triangle that adds capability as a fourth condition. The model holds that pressure, opportunity,...
- MICE Model
- A motivational taxonomy derived from counterintelligence practice: Money (financial gain or need), Ideology (loyalty, grievance, or belief), Coercion (external pressure or blackmail),...
- Pentagon Model
- An extension of the fraud diamond by Jonathan Marks (2011) that adds arrogance as a fifth element, describing individuals so confident in...