Requirements tracing is the process of documenting the links between the user requirements for the system you're building and the work products developed to implement and verify those requirements. These work products include Software requirements, design specifications, Software code, test plans and other artifacts of the systems development process. Requirements tracing helps the project team to understand which parts of the design and code implement the user's requirements, and which tests are necessary to verify that the user's requirements have been implemented correctly.
Requirements Traceability Matrix Document is the output of Requirements Management phase of SDLC.
Following is sample format
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