Anchor: Key duties and responsibilities need to be divided or segregated among different people to reduce the risk of error or fraud.
Entailed:  Key duties and responsibilities need to be divided 
Contradiction:  Key duties and responsibilities don't need to be divided 
Contradiction: The movies were horrible.
Contradiction: The person flying the plane would have to do it by hand.
Contradiction: The men are on a beach.
Contradiction: There are people standing on a sidewalk.