The concept of Traceability Matrix is very important from the Testing perspective. It is document which maps requirements with test cases. By preparing Traceability matrix, we can ensure that we have covered all the required functionalities of the application in our test cases. 

In information technology, gap analysis is the study of the differences between two distinct information systems or applications. A gap is often said to be "the space between where you are and where you want to be."

Requirements analysis is the process of describing how stakeholder needs are to be analyzed, structured and specified for use in the design and implementation of an acceptable solution to a business problem. The objective is to articulate the characteristics of what is needed so that an optimal solution can be designed and implemented.

Test Estimation Challenges 

1.    Successful test estimation is a challenge for most organizations coz
a.    No standard Formulae/Methods for Test Estimation