Governance · Technology due diligence · 07
Diligence report for boards and lenders
A diligence report for boards and lenders presents technology and security findings in the form a board, an investment committee, a lender or an underwriter can act on: what was examined, what was found, what it means for the decision at hand, what should be reflected in terms, and what must happen afterward. It is needed when diligence has produced technical findings that decision-makers cannot interpret, when a lender requires an independent technology opinion as a condition of financing, when a board must approve a transaction with technology risk, or when an underwriter needs a structured view of a portfolio company. The report produces a decision-oriented document with graded findings and evidence references, the recommended terms and conditions, the post-close obligations, and the appendix that supports every statement.
Scope
What the review covers.
- Translation of technical findings into decision impact
- Grading by consequence for the specific transaction or facility
- Recommended price, warranty, condition and covenant implications
- Post-close or post-financing obligations and timelines
- Evidence references for every finding
- Presentation to the board, committee or lender where required
Deliverables
What you receive.
| Deliverable | Form |
|---|---|
| Diligence report | Decision-oriented, graded, evidenced |
| Terms and conditions memo | What the findings should change |
| Post-close obligations | Timeline and owners |
| Presentation | To the decision-making body, where required |
Prerequisites
What we need from you.
- The underlying diligence work, by us or by others
- The decision the report must support and the body making it
- The deadline and the format the body expects
Related
Where this sits.
By David Selakovic · Published 2026-10-16 · Revised 2026-10-16 · Reviewed every 180 days
Questions
Asked before engaging.
Can you report on diligence another firm performed?
Yes. We review their work and evidence and present it for the decision at hand, noting where we could not verify.
Will you present to the board?
Where the client wants an independent voice, yes. Many clients present with us available for questions.
Is the report an opinion?
It is an evidence-based assessment with recommendations. It is not a legal opinion or a valuation.