Question:
7This comment was based on the standards and guidance contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, for reporting on the effectiveness of internal control, which addresses a company's control environment including boards of directors and audit committees.

Does it follow that "This comment was based on the Internal Control-Integrated Framework guidance."?
Answer:
yes

Question:
it's between Texas and Louisiana

Does it follow that "It's between New York and Florida"?
Answer:
no

Question:
But none can compete with the music of the famed names of the Cete d'Or, which make a wine connoisseur's taste buds Gevrey-Chambertin, Chambolle-Musigny, Vougeot, Vosne-Roman??e, Nuits-Saint-Georges, Pommard, Meursault, Puligny-Montrachet, Santenay.

Does it follow that "It is very easy to compete with the music of the famed names."?
Answer:
no

Question:
The Brabourne Stadium in Mumbai is more relaxed.

Does it follow that "The stadium in Mumbai used to be dangerous."?
Answer:
it is not possible to tell