ARAC supports the Chief Executive and Board in looking at risk management and provides advice as well as both assisting and providing scrutiny of Tîm Arwain.
Bu Grŵp Llywio’r Adroddiad a Chyfrifon Blynyddol yn rheoli datblygiad y ddogfen ond bu hefyd yn destun ystyried a chraffu gan y Tîm Arwain, ARAC a Swyddfa Archwilio Cymru.