Text: In that respect, participants also discussed the need for auditors to expand their focus on internal control to include controls over performance data in order to better meet the needs of investors for assurances on financial statements and for understanding all business risks.
Entailment: Auditors and the continued scrutiny of internal controls was a need that the participants touched on.
Contradiction: Participants failed to discuss the need for performance data controls to be included in discussion of internal controls.