Anchor: The purpose of this tool is to assist agencies in maintaining or implementing effective internal control and, as needed, to help determine what, where, and how improvements can be implemented.
Entailed: This tool provides effective resources in implementing improvements.
Contradiction: Agencies do not use tools or effective resources when they want to make improvements.
Contradiction: She does not get any quarterly bonuses, does she?
Contradiction: Time-Warner obtained  the Atlanta Braves after buying Tuner Broadcasting Inc.
Contradiction: Two football players are eating breakfast in a hotel.
Contradiction: Descriptions of audited entities responsibilities, and explanation of terms and organization of the program or operations.