The majority audit work was pre-planned and comprised, for the most part, formal audit reviews of operational and policy areas, following a risk-based audit approach.
Cyn i’r prif arolwg ddechrau, cynhaliwyd astudiaeth beilot i brofi’r holl brosesau a gweithdrefnau, gan efelychu’r prif arferion gwaith maes mor agos â phosibl.