Records by test element
| Element | Records |
|---|---|
| Permitted purpose | Specifications, project plans, requirements with measurable targets |
| Technological in nature | Design analyses, calculations, models |
| Elimination of uncertainty | Kickoff materials, risk registers, early tickets that state the open question |
| Process of experimentation | Test plans and results, prototype logs, design iterations in tickets and commits |
Per business component
Keep the records for each component separate, or tagged with its project code. The mock audit asks the four-part-test questions per project, and a record that cannot be placed with a component cannot support it.
Timing and provenance
A narrative written for the claim after the year end can organize the evidence; it cannot stand in for it. Date-stamped tickets, test workbooks and commits are what show the work happened as described. A TaxTrex position paper is valuable for the same reason: its surveys are time-stamped during the year.
Common gaps
- A project tracked in a separate tool whose export was never pulled.
- Tests run but results not kept.
- A kickoff deck that lists goals but not what was uncertain.