Users of the Fulcrum Health Plan financial information include
The independent auditors who review Fulcrum's financial statements
Fulcrum's controller (comptroller)
Fulcrum's plan members
The providers that deliver healthcare services to Fulcrum plan members
Fulcrum's competitors
Of these users, the ones that most likely can correctly be classified as external users with a direct
financial interest in Fulcrum are the
Question No 2
The Eclipse Health Plan is a not - for - profit health plan that qualifies under the Internal Revenue Code
for tax - exempt status. This information indicates that Eclipse
Question No 3
The Challenger Group is a type of management services organization (MSO) that purchases the
assets of physician practices, provides practice management and administrative support services to
participating providers, and offers physicians a long - term contract and an equity position in
Challenger. This information indicates that Challenger is a type of health plan
Question No 4
A key factor that distinguishes the various types of health plans is the type and amount of risk that a
health plan assumes with respect to the delivery and financing of healthcare benefits. An example of
a type of health plan that typically assumes the financial risk of delivering and financing healthcare
benefits is a
Question No 5
The following statements are about pure risk and speculative risk — two kinds of risk that both
businesses and individuals experience. Select the answer choice containing the correct statement.