Incident management tools are most useful during test implementation and execution as this is the stage at which the tool is used to raise, manage, retest and close incidents.
The data collected during the defect life cycle can then be manipulated into information that is useful for other activities within the fundamental test process.
Information on numbers of defects outstanding may be useful for evaluating exit criteria (option (D)). This information could also be used for planning future testing and for taking control (option (A)).
Incident management tools can also assist in test analysis and design (option (B)) as information about defects found when testing the previous release of the system could be used when analyzing the type of testing required for the next enhancement.