Anchor: Turn on your brain rather than checking boxes in connection with key accounting, reporting and auditing issues.
Entailed: When doing reporting, you have to use your brain.
Contradiction: Emphasize checking boxes rather than critical analysis.
Contradiction: The worker is standing outside smoking a cigarette.
Contradiction: I think there are hundreds of locations ready to be used that way. 
Contradiction: An agency should never conduct postimplementation reviews. 
Contradiction: Four people near the water.