Final answer:
Without specifics about the five columns in the risk/control matrix, it's not possible to determine which one is not included. A typical matrix includes risk description, impact, controls, effectiveness, and recommendations.
Step-by-step explanation:
The question refers to a risk/control matrix, which is typically a tool used in auditing, accounting, and risk management to identify and mitigate risks in business processes. The matrix is designed to organize and detail respective risks and controls.
However, without the specifics of the five columns listed, it's not possible to accurately determine which one is not part of the risk/control matrix referenced in the chapter. Nevertheless, a typical risk/control matrix might include columns for risk description, risk impact, control activities, control effectiveness, and recommendations or action items.
A column like 'conditional probability' mentioned in the reference text might not traditionally be part of a risk/control matrix.