prepare a control risk matrix for acquisitions and a separate one for cash disbursements using figure 10-5 on page 326 as a guide a formatted control risk matrix is provided on the textbook web site the objectives should be specific transaction-related audit objectives for acquisitions for the first matrix and cash disbursements for the second matrix see page 620-624 in chapter 18 transaction-related audit objectives for acquisitions and cash disbursements in doing part II the following steps are recommended