Of the elements that are critical to the identification, development, and implementation of activities to reduce improper payments, perhaps the most significant is the control environment.
 The control environment is definitely the most significant element critical to identification, development and implementation.
mnli hypothesis:  The control environment is definitely the most significant element critical to identification, development and implementation. premise: Of the elements that are critical to the identification, development, and implementation of activities to reduce improper payments, perhaps the most significant is the control environment.