Detailed guidance on the operation of governance and audit committees has been produced by Chartered Institute of Public Finance and Accountancy (CIPFA).
Mae canllawiau manwl ar weithredu pwyllgorau llywodraethu ac archwilio wedi cael eu cynhyrchu gan y Sefydliad Siartredig Cyllid Cyhoeddus a Chyfrifyddiaeth (CIPFA).