Premise: The organizations that participated in our study found they could effectively and efficiently manage improper payments by (1) changing their organizations' control environments or cultures, (2) performing risk assessments, (3) implementing activities to reduce fraud and errors, (4) providing relevant, reliable, and timely information and communication of results to management, and

Hypothesis: The organizations involved in the study found that they could manage improper payments in multiple ways. 
Relation: entailment