Each finding comes with what would actually happen, how likely it is, and what it would take to fix.
Where the design fights the requirements, which coupling will bite during the next change, and what will not survive the growth you are planning.
Schema, indexes, constraints, migrations and the queries that will fall over first. Includes what is not protected by a constraint but should be.
How a release actually reaches production, what happens when it fails halfway, and whether rollback has ever been tested.
What you depend on, what is unmaintained, what has known problems, and which upgrade is going to hurt.
Authentication, authorisation, input handling, secrets, exposed surfaces. Technical findings, not a compliance certificate.
Whether the backups exist, whether they restore, and how long that takes. Most teams find out the answer at the worst possible moment.
Describe the situation in your own words and see the procedure — and its cost — before you spend anything.