Traceability is the ability to trace the relationships between the items of the test basis, such as the requirements, the design, the risks, etc., and the test artifacts, such as the test cases, the test results, the defects, etc. Traceability can provide various benefits for the testing process, such as improving the test coverage, the test quality, the test efficiency, and the test communication. However, not all the statements given are true about the value of maintaining traceability between the test basis and test work products. The statement that is not true is option C, which says that test objectives should be the same for all test levels, although the number of tests designed at various levels can vary significantly. This statement is false, because test objectives are the goals or the purposes of testing, which can vary depending on the test level, the test type, the test technique, the test environment, the test stakeholder, etc. Test objectives can be defined in terms of the test basis, the test coverage, the test quality, the test risk, the test cost, the test time, etc. Test objectives should be specific, measurable, achievable, relevant, and time-bound, and they should be aligned with the project objectives and the quality characteristics. Test objectives should not be the same for all test levels, as different test levels have different focuses, scopes, and perspectives of testing, such as component testing, integration testing, system testing, and acceptance testing. The other statements are true about the value of maintaining traceability between the test basis and test work products, such as:

Traceability can be useful for assessing the impact of a change to a test basis item on the corresponding tests: This statement is true, because traceability can help to identify which tests are affected by a change in the test basis, such as a new requirement, a modified design, a revised risk, etc., and to determine the necessary actions to update, re-execute, or re-evaluate the tests. Traceability can also help to estimate the effort, the cost, and the time needed to implement the change and to verify its impact on the software system.

Traceability can be useful for determining how many test basis items are covered by the corresponding tests: This statement is true, because traceability can help to measure the test coverage, which is the degree to which the test basis is exercised by the test cases. Traceability can help to identify which test basis items are covered, partially covered, or not covered by the tests, and to evaluate the adequacy, the completeness, and the effectiveness of the testing process. Traceability can also help to identify the gaps, the overlaps, or the redundancies in the test coverage, and to prioritize, optimize, or improve the test cases.

Traceability can be useful to support the needs required by the auditing of testing: This statement is true, because traceability can help to provide evidence, documentation, and justification for the testing activities, results, and outcomes. Traceability can help to demonstrate that the testing process follows the standards, the regulations, the policies, and the best practices that are applicable to the software system, the project, or the organization. Traceability can also help to verify that the testing process meets the expectations, the needs, and the satisfaction of the users and the stakeholders. References: ISTQB Certified Tester Foundation Level (CTFL) v4.0 sources and documents:

ISTQB® Certified Tester Foundation Level Syllabus v4.0, Chapter 1.2.2, Testing Policies, Strategies, and Test Approaches1

ISTQB® Certified Tester Foundation Level Syllabus v4.0, Chapter 2.1.1, Test Planning1

ISTQB® Certified Tester Foundation Level Syllabus v4.0, Chapter 2.1.2, Test Monitoring and Control1

ISTQB® Certified Tester Foundation Level Syllabus v4.0, Chapter 2.1.3, Test Analysis and Design1

ISTQB® Glossary of Testing Terms v4.0, Traceability, Test Basis, Test Artifact, Test Objective, Test Level, Test Coverage, Test Quality, Test Risk, Test Cost, Test Time2