Fodd bynnag, mae canfyddiadau ac argymhellion yr adroddiad yn pwysleisio sut y gallwn gryfhau'r drydedd linell amddiffyn hon ymhellach. Mae hynny'n cynnwys mwy o gydweithredu a chydweithio ag arolygiaethau a chyrff arolygu eraill er mwyn helpu i hwyluso'r gwaith o rannu gwybodaeth a datblygu rhaglenni arolygu sy'n gymesur â'r risg.
However, the report’s findings and recommendations stress how this third line of defence can be strengthened further. This includes greater collaboration and joint working with other inspectorates and review bodies to help facilitate greater sharing of intelligence and the development of proportionate risk-based inspection programmes.