ACHE BOG EXAM | BOARD EXAM | PRACTICE EXAM AND STUDY GUIDE (ALL IN ONE) QUESTIONS AND CORRECT ANSWERS | NEW 2026/2027 UPDATE | GRADED A+ | 100% CORRECT SOLUTIONS.

ACHE BOG EXAM | BOARD EXAM | PRACTICE EXAM AND STUDY GUIDE (ALL IN ONE) QUESTIONS AND CORRECT ANSWERS | NEW 2026/2027 UPDATE | GRADED A+ | 100% CORRECT SOLUTIONS. When a computer system is being used for business records, confidentiality is most effectively maintained by: a. Periodic reviews by the internal auditor b. Monitoring the activities of those employees who operate computer services c. Restricting access to the information system d. Restricting access to the computer area - ANSWER-c. Restricting access to the information system To evaluate changes in levels of revenue and expenses as a result of changes occurring during the year, management can: a. Use a "stepdown method" b. Use the contribution margin approach to budgeting c. Use the capital approach to budgeting d. Project existing trends forward for one year - ANSWER-b. Use the contribution margin approach to budgeting Under generally accepted accounting standards, bad debts are reported as a/an: a. Operating expense b. Deduction from net revenue c. Contractual allowances d. Deduction from gross revenue - ANSWER-a. Operating expense A case-mix cost allocation system that identifies cost associated with the final (as opposed to intermediate) output provides: a. Managers with more accurate information about true costs and thus improves their ability to control b. Managers with a systems device to deal with the problem of human resources allocation c. Auditors with a better understanding of the financial status of the institution in a relationship to agreed-upon goals and objectives d. Governing authorities with better insight into the future growth and development of healthcare facilities - ANSWER-a. Managers with more accurate information about true costs and thus improves their ability to control Formation of a sound inventory control system depends upon: a. Aging by item according to first-in/first-out protocols b. Meeting demand and maximizing turnover c. Maintaining sound fiscal controls based on utilization d. Meeting demand and minimizing inventory cost - ANSWER-d. Meeting demand and minimizing inventory cost Because quality of care is a primary concern, an effective information system must include: a. Objective and subjective reporting methods, incorporating peer judgments about patient b. Preparation and evaluation of statistical and financial reports, on a regular basis c. Weekly reports regarding census data and cost per occupied bed d. A monthly comparison of actual expenses to budgeted expenses, on a line-item basis - ANSWER-a. Objective and subjective reporting methods, incorporating peer judgments about patient The sole purpose of the medical/professional staff organization is to: a. Meet accreditation standards b. Review the standards of patient care c. Review the credentials of physicians applying for membership d. Safeguard patient safety - ANSWER-d. Safeguard patient safety Incident reports should be initiated by: a. A member of the medical/professional staff or by any employee b. Any person with direct patient care responsibilities c. The department director or supervisor d. The risk management/quality assurance coordinator - ANSWER-a. A member of the medical/professional staff or by any employee The establishment of an appropriate credentialing procedure for members of the medical/professional staff should ultimately be a decision of the: a. Entire medical/professional staff c. Credentialing committee c. Governing authority d. Medical/professional executive committee - ANSWER-c. Governing authority The governing authority of a healthcare facility can terminate the privileges of any member of the medical/professional staff: a. At any time, it follows its own adopted procedures b. At any time, with or without due process c. Only if termination is recommended by the medical/professional executive committee d. Only if termination is recommended by the medical/professional staff - ANSWER-a. At any time, it follows its own adopted procedures When an acute healthcare facility is part of a parent-subsidiary type corporation, that facility typically is: a. The parent corporation b. A holding company c. A member of the association d. A subsidiary - ANSWER-d. A subsidiary It is important for the CEO of a healthcare organization to represent the organization at state and regional associations and to other organizations in the community because: a. The organization's spokesman is the person who is most knowledgeable about the organization b. The CEO can use the opportunity to explore external threats to the organization c. These activities develop exchange relationships and are therefore crucial to the organization d. Consumer surveys indicate that, within the community, the CEO is the most visible spokesman for the organization - ANSWER-c. These activities develop exchange relationships and are therefore crucial to the organization What population factor is currently having the greatest impact on healthcare organization? a. Ethnic composition b. Economic status c. Geographic distribution d. Age cohort - ANSWER-d. Age cohort A management information system task force to plan for system design and implementation should, first of all, include: a. Medical records, financial management, nursing service b. Managers of appropriate healthcare organization departments c. Information systems consultants, CEO, financial management d. Governing authority, medical staff, nursing service - ANSWER-b. Managers of appropriate healthcare organization departments To work effectively with the media, healthcare executives must: a. Bed accessible at all times to the media b. Increase their knowledge of - and sensitivity to- the media's function c. Employ a public relations officer to control the release of all information d. Issue press releases on a timely basis - ANSWER-b. Increase their knowledge of - and sensitivity to- the media's function CEO Compensation should be based on: a. the compensation arrangement with prior CEO b. executive compensation in local corporations with similar gross revenues c. present day salary plus cost-of living adjustment d. what the institution would have to pay for a similarly prepared person if that person were employed elsewhere - ANSWER-d. what the institution would have to pay for a similarly prepared person if that person were employed elsewhere