The critical factor for the software manager's decision on whether to continue or disregard the inspection program is the cost of not using inspection. Code inspections are a preventive measure to identify defects early in the development process. The cost of not using inspections can include increased defects in the final product, higher costs for post-release fixes, decreased customer satisfaction, and potentially significant impacts on the company’s reputation. While resources, schedule impact, and additional testing costs are important considerations, the long-term cost implications of not identifying defects early can be far more detrimental.References:

Gilb, Tom, and Dorothy Graham. "Software Inspection." Addison-Wesley, 1993.

IEEE Std 1028-2008, IEEE Standard for Software Reviews and Audits.