Final answer:
The first step in preparing a control matrix is not specifying control goals.
Step-by-step explanation:
The statement is False. Specifying control goals is not the first step in preparing a control matrix. The first step in preparing a control matrix is identifying the variables that need to be controlled. Control goals are then established to determine how each variable should be controlled. Once the control goals are specified, a control matrix can be created to show how each goal will be achieved.