Anchor: In addition, the internal controls at these organizations are designed to efficiently meet the control objectives necessary for performance measurement and management as well as external financial reporting.
Entailed: In addition, the internal controls at these organizations serve for reporting and performance management.
Contradiction: These organizations have not implemented internal controls.
Contradiction: The dog lazily walks through the park.
Contradiction: There are people gathered.
Contradiction: People sitting inside
Contradiction: Capital goods are in the United States.