What Audit Committees Ask About Infrastructure Spend Coverage

Committees in manufacturing and logistics groups across Taiwan rarely ask for sample formulas. They ask whether the plan would have caught last year’s surprise overrun. Preparing answers in plain language shortens the briefing and protects the fieldwork calendar.

“Which sites are in, and why?”

Be ready with a site list ranked by infrastructure spend, not by headcount. A small warehouse with an aging roof can matter more than a new office shell still under warranty.

“How did you treat landlord recoveries?”

If recoveries net against OpEx, say so and show the netting method. Committees notice when gross spend is sampled without mentioning credits that erase half the risk.

“What residual risk are we accepting?”

Name one or two categories left lightly tested — for example, low-value tools and consumables — and why. Silence on residual risk reads as overconfidence, not diligence.