Text: Control activities will not be fully effective until everyone, from the person on the counter through to the head of the agency, takes responsibility for managing risk from the perspective of their respective positions.
Entailment: In order for control activities to maximize their effectiveness, it's important for everyone in the agency to take a responsible approach to risk management.
Contradiction: For control activities to be as effective as possible, it's enough for the head of the agency to take personal responsibility in the management of risk in his or her position.