The client produced a specification for a new product to be developed by Company A.

 According to the PMI Guide to Business Analysis, a requirements traceability matrix is a tool that helps to ensure that the requirements are aligned with the business needs and objectives, and that they are verified and validated throughout the project life cycle. A requirements traceability matrix can also help to identify gaps, redundancies, and inconsistencies in the requirements. If the requirements matrix did not adequately track back to client requirements, it could result in a product that does not meet the client’s expectations or specifications, even if it passes the test plan. Therefore, it is important to establish and maintain a clear and accurate traceability of requirements from their source to their implementation and verification. References: PMI Guide to Business Analysis, page 179-180.