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Independent Verification and Validation is the practice of having a party outside the development team check that a system is being built correctly and that it will actually meet the user's needs. The independence is the point: the reviewers do not report to the developers, so their findings are not colored by pressure to declare success.
The two words mean different things. Verification asks "are we building the product right?" by checking work against its specifications and standards. Validation asks "are we building the right product?" by checking that the result satisfies the operational need. A system can pass verification, meeting every spec, yet fail validation if the specs themselves missed what users required.
Agencies bring in IV&V on large, high-risk efforts, especially complex software and defense systems, where a late failure is expensive or dangerous. For contractors, IV&V is both a market and a discipline: some firms provide IV&V services as their core business, while developers should expect that their work will be independently scrutinized and keep their requirements traceability and test evidence clean enough to withstand it.
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