Anchor: In each case, we further suggested that, as part of its required FMFIA review of its internal controls, special emphasis be given to testing controls of the new processes to help ensure effective implementation.
Entailed: Special emphasis on the testing controls were suggested in each case.
Contradiction: Testing controls of new processes were determined to be unnecessary in each case. 
Contradiction: There is no record of what happen there in the past.
Contradiction: The students are playing.
Contradiction: The approach is irrelevant when trying to spark a child's interest in a historical site.
Contradiction: Maybe the man was a criminal?