Guide & Mock Test
Description:
Prepare for your ACHE Board of Governors Exam with confidence using our targeted 2026
practice test. This resource is specifically designed for healthcare administration students and
professionals in seeking a comprehensive and realistic BOG exam prep tool.
Our guide features 80 unique questions and detailed explanations that mirror the actual exam's
format and content, covering critical areas like healthcare finance, ethics, law, and operations.
Whether you're studying in Houston, New York, or Los Angeles, this ACHE study
guide provides the localized context and up-to-date material you need to identify your strengths
and focus your study efforts efficiently.
Stop searching and start mastering the material—download your free practice exam now and take
the first step toward earning your FACHE credential!
, ACHE BOG Practice Exam 2026: 80 Questions & Answers
1. Per the ACHE Code of Ethics, what is a primary method for healthcare executives to mitigate the
potential negative consequences of a conflict of interest?
a. Ignore the conflict if it is minor.
b. Publicly announce the conflict in the local newspaper.
c. Disclose the conflict to those in supervisory roles.
Answer: C
Explanation: The ACHE Code of Ethics emphasizes transparency. Making a conflict of interest
known to superiors allows for oversight and managed disclosure, which helps to maintain
integrity and trust, even if a direct economic benefit is not present.
2. A fundamental shift in management philosophy underpins quality improvement, moving
executives away from:
a. Centralized decision-making to decentralized empowerment.
b. Blaming individuals to identifying systemic process flaws.
c. Long-term planning to short-term reactive solutions.
Answer: B
Explanation: The core principle of quality improvement is that most errors stem from flawed
systems and processes rather than individual employee failings. Effective management focuses
on analyzing and rectifying these process issues to prevent future occurrences.
3. What category of ethical violation is exemplified when a healthcare executive is aware of, and
permits, the practice of double billing by their organization?
a. A perceived conflict of interest.
b. An actual conflict of interest, regardless of personal financial gain.
c. A simple accounting error with no ethical implications.
Answer: B
Explanation: An actual conflict of interest exists when a personal or organizational interest
could interfere with the duty to act in the best interest of patients or the organization. Knowingly
allowing double billing is a breach of this fiduciary duty, creating an actual conflict, even if the
executive does not directly profit.
, 4. What is the standard unit of measurement used to evaluate and compare the clinical productivity
of physicians across different specialties?
a. Patient Satisfaction Score
b. Total Patient Encounters
c. Relative Value Unit (RVU)
Answer: C
Explanation: Relative Value Units (RVUs) are the industry standard for measuring physician
productivity. They assign a standardized value to medical services based on the time, skill, and
resources required, allowing for equitable comparison across various types of clinical work.
5. Which third-party reimbursement model creates the strongest financial motivation for a provider
to deliver care efficiently and control expenses?
a. Fee-for-Service
b. Retrospective Cost-Based Reimbursement
c. Prospective Payment System
Answer: C
Explanation: Under a prospective payment system (e.g., DRGs in Medicare), the provider
receives a predetermined, fixed payment for a patient's episode of care. This places the financial
risk on the provider, creating a direct incentive to manage costs effectively, as any savings
increase margin and any overruns result in losses.
6. Which type of healthcare organization is mandated by regulators to submit annual statements of
earnings, financial position, and changes in financial position?
a. All not-for-profit hospitals
b. Publicly owned healthcare corporations
c. Small private physician practices
Answer: B
Explanation: Publicly owned companies are subject to Securities and Exchange Commission
(SEC) regulations, which require the annual filing of audited financial statements to ensure
transparency and protect investors.
7. Which of the following best illustrates a capital expenditure?
a. Monthly utility bills for a medical office building.
b. An annual contract for janitorial services.