Processing errors are regarded as low-risk because of the self-checking nature of much of the farm management account and the high proportion of farms for which between-year checks can be applied.
Ystyrir bod gwallau prosesu yn wallau risg isel oherwydd natur hunan-wirio llawer o gyfrifon rheoli ffermydd a'r gyfran uchel o ffermydd y gellir cymhwyso gwiriadau rhwng blynyddoedd iddynt.