During the system testing phase a tester from your test team observes a failure in the system under test and he/she decides to create an incident…

An incident report in a "new" state is created by a tester at the moment a failure is observed. This initial report documents the symptoms of the problem. It must contain the expected versus actual results (B) and the steps to reproduce the failure with supporting evidence (E). Information regarding the underlying cause, such as the type of defect (A), the actual root cause (D), and the lifecycle phase where the defect was introduced (C), cannot be known at this stage. This information is the output of a subsequent investigation and root cause analysis, which is typically performed by developers or a defect triage team after the initial report has been submitted and moved out of the "new" state.

B. The actual and the expected result highlighting the failure: This is the fundamental definition of a failure and is essential information that the tester must provide in the initial report.
E. Steps to reproduce the failure, including screenshots, database dumps and logs where applicable: This is critical information provided by the tester to enable developers to investigate and confirm the reported failure.

1. ISTQB Advanced Level Test Manager Syllabus (Version 2012): Section 5.5, "Test Incident Management," outlines the incident management process. It distinguishes between the initial logging of an incident (which includes symptoms like actual vs. expected results) and the subsequent investigation phase where the cause is determined. The syllabus states, "The incident report is updated with the results of the investigation." This confirms that causal information is added after the "new" state.

2. IEEE Std 829-2008, "IEEE Standard for Software and System Test Documentation": Section 9, "Test Incident Report," specifies the contents of an incident report. The initial fields to be completed by the reporter include "Incident description" (which covers inputs, expected results, actual results, and steps) and "Impact." Fields related to root cause, defect type, and resolution are part of the report's lifecycle but are completed later by investigators and developers, not at the initial creation stage.

3. Kaner, C., Falk, J., & Nguyen, H. Q. (1999). Testing Computer Software. John Wiley & Sons. In Chapter 6, "Bug Advocacy: How to Report Findings Effectively," the authors emphasize that a tester's initial report should focus on observable facts (what happened, how to reproduce it) and avoid speculation about the cause. Determining the cause is the developer's role during debugging.