“Management can take reasonable assurance that arrangements to secure governance, risk management and internal control within those areas under review, are suitably designed and applied effectively.
Bydd angen i'r pwyllgor llywodraethu ac archwilio adrodd ar ddigonolrwydd trefniadau rheoli risg a rheolaeth fewnol yr awdurdod, a rhoi sylwadau ar eu heffeithiolrwydd.