10-45 PINNACLE MANUFACTURING . Part lll Control Matrix-Cash Disbursements Transaction Related Recorded cash Existing cash Recorded Recorded cash Cash disbursement disbursement Cash Audit Objectives disbursements disbursement cash disbursement are for goods transactions disbursement transactions are transactions transactions are and services actually received (complete are stated at the master file, and classified (occurrence) ess the correct are recorded transactions properly included in are properly recorded on the correct dates the correct are proper (accuracy) and summarization) (classification). (timing)- Internal Controls 2. 3. 5. 6. 8. 9. 2. Assessed control risk Note: This is a standard form to be used by students. There aren't necessarily 9 controls and 3 deficiencies in the case