Final answer:
A control matrix is a tool that assists in evaluating the potential effectiveness of control goals in a particular business process.
Step-by-step explanation:
The statement is True. A control matrix is indeed a tool that assists in evaluating the potential effectiveness of control goals in a particular business process. It helps to identify the necessary controls to mitigate risks and achieve the desired outcomes. The control matrix typically includes a list of control objectives, the risks they address, and the controls that should be in place.