Anchor: The responsibility for good internal control rests with all managers.
Entailed: All of the managers bear responsibility for good internal control.
Contradiction: Managers have no responsibility for good internal control.
Contradiction: There can never be a Church of the Holy Sepulchre.
Contradiction: There is a person jumping.
Contradiction: The man is sitting on a bar stool in his basement.
Contradiction: A man with binoculars