Anchor: Of the elements that are critical to the identification, development, and implementation of activities to reduce improper payments, perhaps the most significant is the control environment.
Entailed: The control environment is perhaps the most important element of those critical to identification, implementation and development.
Contradiction: the control environment is the most critical to the increasing of improper payments.
Contradiction: A man sits down in a hard chair
Contradiction: The weatherman on channel 8 worked for me a long time ago. 
Contradiction: Is that what you're against or.
Contradiction: Two people are relaxing.