A scope you can point to
The report should identify the code version, repositories, environments, and areas assessed. It should also say what was excluded or could not be tested. Without that boundary, even a confident conclusion is difficult to use.
Findings engineers can act on
Look for a description of the affected flow, supporting evidence, impact, and a recommended action. A scanner output can be an input to the review, but it needs investigation and context before it becomes a decision.
Priorities with reasons
Severity should help organise work. Ask why a finding matters for your product, whether an attack or failure requires specific conditions, and which changes should happen before your next milestone.
A summary the business can understand
Decision-makers need to know what blocks the milestone, what can be scheduled, and what remains uncertain. The executive summary should be understandable without hiding the underlying evidence.
A conversation and a next step
A walkthrough lets your engineers challenge assumptions and clarify findings. Agree how questions will be handled and whether remediation verification is included or separately scoped.