Os controle internos podem ser classificados em duas formas diferentes, uma relacionada a salvaguarda do patrimônio e dos registros contábeis, outra referente ao planejamento e à eficiência operacional. a esses controles são dados, respectivamente, os nomes de:

Internal Controls can be classified in two different ways, one related to safeguarding equity and accounting records, another referring to planning and operational efficiency. These controls are given, respectively, the names of:

hope this helps

and the statements

i think it's but if you get it wrong its not my fault : )