Anchor: A point was also made that the role of the internal auditors, specifically their cooperation and coordination with the external auditors and the board of directors, should be improved, which ultimately could improve the quality of financial reporting and the external audit.
Entailed: The role of internal auditors needs to be improved.
Contradiction: A point was not made that the role of the internal auditors.
Contradiction: The man is pushing a bicycle.
Contradiction: Gold was washed down from the hills by the river.
Contradiction: Figure skaters perform together on the ice.
Contradiction: Two men are outside on the beach.