The Analyst creates the traceability matrix between SR (software requirements) ans UR (user requirements). In this matrix it is mandatory that is clearly show of SR associated to UR. It must be take in consideration:

• All UR should be associated with at least one SR
• All SR should pertain at least to one UR

The Project Manager revises the traceability matrix (SR x UR) to make sure that: all UR are have at least one SR, all SR are associated with at leat one UR. If one of this situations occurs, the Analyst must make the adjustments until the traceability matrix is consistent.