Independent directors rarely argue with every line of a findings memo. They ask where residual risk sits, who owns remediation, and whether capital or outsourcing decisions need revisiting before the next supervisory visit.
Prepare a one-page map of open findings by severity, owner, and target date. Boards lose patience when remediation is described only as 'in progress' across twelve items.
Expect questions about third parties. If a finding touches a processor or call center, directors want to know whether the contract allows audit rights and whether those rights were exercised.
Capital questions appear when findings imply higher operational loss exposure. Have finance ready with a simple narrative — not a full ICAAP rewrite — linking control gaps to buffers already held.
Finally, ask the company secretary to reserve time for decisions, not only presentations. An assurance briefing that ends without assigned owners becomes another pack on the shelf.