In many companies testing starts only after the coding or execution
phase of the project .If the companies are really want benefits from the
testing of product, then testers must be involved initially from the requirement
phase.
If the tester is
involved from the starting from requirement phase, then requirement traceability
matrix (RTM) is one of the most important reports that provides the detailed
test coverage to the test cases.
In requirement traceability matrix (RTM), each test case is mapped
to the each requirement. Therefore 100 % test coverage can be found out using
the RTM and there is less chance for missing any requirement in testing. This
is one of most important advantage of preparing the RTM.