Having an independent test function in an organisation can improve defect finding during reviews and testing, because independent testers can provide a different perspective and have less bias than developers or other stakeholders. Independent testers can also focus on testing activities without being influenced by development pressures or deadlines12. The other options are not valid reasons for having an independent test function. Option B is more related to code reviews, which can be done by developers themselves or by peers. Option C is not beneficial, because communication between developers and testers is essential for effective testing and defect resolution. Option D is not directly related to the test function, but to the test management and reporting processes12.