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The Certified Fraud Examiners (CFE)designation Is Administered by the American

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The Certified Fraud Examiners (CFE)designation is administered by the American Institute of Certified Public Accountants (AICPA).


Definitions:

Moral Reasoning

The process of determining right and wrong in situations, informed by personal, cultural, or societal values.

Low Levels

Referring to a quantity or intensity that is less than average or beneath the typical range.

Adolescents

Individuals in the phase of development between childhood and adulthood, typically between the ages of 13 and 19, characterized by significant physical, psychological, and social changes.

High School

A secondary school that typically includes grades 9 through 12, where students receive advanced educational instruction before college or entering the workforce.

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