Anchor: The following classification of internal control is intended to help auditors better understand internal controls and determine their significance to the audit objectives.
Entailed: There are different classifications of internal control to help people better understand internal controls.
Contradiction: Internal control issues are not very prevalent.
Contradiction: He was sitting down. 
Contradiction: They need to reconsider their advocacy basis.
Contradiction: The Sharrow Bay Hotel is the newest set of lodgings to open in the Lake District.
Contradiction: A man is walking down the sidewalk.