internal controls as the Accounting Officer determines is necessary to enable the preparation of financial statements to be free from material misstatement, whether due to fraud or error;
pa bynnag reolaethau mewnol sy'n angenrheidiol ym marn y Swyddog Cyfrifyddu i allu paratoi datganiadau ariannol heb unrhyw gamddatganiadau perthnasol, boed hynny trwy dwyll neu wall;