Requirements tracing, a process of documenting the links between the requirements and the work products developed to implement and verify those requirements. The RTM captures all requirements and their traceability in a single document delivered at the conclusion of the life cycle.
The Matrix is created at the very beginning of a project as it forms the basis of the project's scope and deliverables that will be produced.
The Matrix is bi-directional, as it tracks the requirement forward by examining the output of the deliverables and backward by looking at the business requirement that was specified for a particular feature of the product.
Trace to Design Specification
Unit Test Cases
Integration Test Cases
System Test Cases
User Acceptance Test Cases
Trace to Test Script