Traceability between individual requirements and their corresponding test cases enables us to analyze the impact of changes to requirements on the testing process (for example, designing new test cases, discarding redundant test cases, or modifying existing test cases). It also enables you to define a degree of coverage as an exit criterion for dynamic testing.
In practice, the number of test cases required can lie in the hundreds or even thousands, and traceability makes it possible to identify which of these are affected by changes to the requirements.
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