Anchor: Management should design and implement internal control based on the related cost and benefits.
Entailed: Management should base its design and internal control implementation on related cost and benefits. 
Contradiction: Management should ignore the related cost and benefits and design and implement however they please.
Contradiction: Invoices are never examined before nor after payment authorization
Contradiction: Organizations' competitors can always offer higher salaries. 
Contradiction: Paris's tale ended right here. 
Contradiction: Beachgoers at the major tourist resorts enjoy the diversion offered by local discos.