Anchor: 3.1, November 1999), which incorporates the relevant guidance developed by COSO, provides definitions and fundamental concepts pertaining to internal control at the federal level and may be useful to auditors at any level of government.
Entailed: These concepts and definitions may be useful to auditors at any level.
Contradiction: There are no relevant guidelines developed by COSO; they were all found to be useless and were deleted.
Contradiction: A dog plays with a pig in some mud.
Contradiction: A woman shopping at the market.
Contradiction: The two women were watching tv
Contradiction: A man is looking out over the water.