I design procedures in line with my responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
Rwy'n cynllunio gweithdrefnau yn unol â'm cyfrifoldebau, a amlinellir uchod, er mwyn canfod camddatganiadau materol mewn perthynas ag afreoleidd-dra, gan gynnwys twyll.