Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: Regardless of the timing of recording T and A data, management must have in place a system of control techniques that gives reasonable assurance that the recorded information reflects time worked, leave taken, or other absences. Choices:  1. Management should ensure that the time employees spend working is accurately recorded. 2. These measures are necessary to improve efficiency and cut costs. 3. There is no need for a system of control techniques because the existing practices are always accurate.

3