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Project risks are the uncertainties or threats that may affect the project objectives, such as scope, schedule, cost, and quality. According to the ISTQB Certified Tester Foundation Level (CTFL) v4.0 syllabus, some of the factors that contribute to project risks are:

• Skill and staff shortages: This factor refers to the lack of adequate or qualified human resources to perform the project tasks. This may result in delays, errors, rework, or low productivity.
• Problems in defining the right requirements: This factor refers to the difficulties or ambiguities in eliciting, analyzing, specifying, validating, or managing the requirements of the project. This may result in misalignment, inconsistencies, gaps, or changes in the requirements, affecting the project scope and quality.
• Contractual issues: This factor refers to the challenges or disputes that may arise from the contractual agreements between the project parties, such as clients, suppliers, vendors, or subcontractors. This may result in legal, financial, or ethical risks, affecting the project delivery and satisfaction.

The other options are not correct because they list factors that contribute to PRODUCT risks, not project risks. Product risks are the uncertainties or threats that may affect the quality or functionality of the software product or system. Some of the factors that contribute to product risks are:

• Poor software quality characteristics: This factor refers to the lack of adherence or compliance to the quality attributes or criteria of the software product or system, such as reliability, usability, security, performance, or maintainability. This may result in defects, failures, or dissatisfaction of the users or stakeholders.
• Software does not perform its intended functions: This factor refers to the deviation or discrepancy between the expected and actual behavior or output of the software product or system. This may result in errors, faults, or malfunctions of the software product or system.

References = ISTQB Certified Tester Foundation Level (CTFL) v4.0 syllabus, Chapter 1: Fundamentals of Testing, Section 1.5: Risks and Testing, Pages 14-16.

Statement B contradicts the general principles of testing, because running the same test set more often will not increase the chances of finding new defects, unless there are some changes in the system or environment that affect the test results. Running different test sets with different inputs, outputs or conditions would be more effective in finding new defects. Statements A, C and D are consistent with the general principles of testing. Statement A states that most defects are found in a small subset of a system’s modules, which is true according to the defect clustering principle. Statement C states that testing is better if it starts at the beginning of a project, which is true according to the early testing principle. Statement D states that how testing is done, is based on the situation in a particular project, which is true according to the context-dependent testing principle. Verified References: A Study Guide to the ISTQB® Foundation Level 2018 Syllabus - Springer, pages 4-6.

According to the ISTQB CTFL syllabus, a defect is a deviation from the expected result which in this scenario is the incorrect discount applied to the customers. The root cause, as per the ISTQB definition, is the originating cause of a defect, which in this case is the incorrect requirement stating 50% instead of 5%. Therefore, the incorrect requirement is the root cause and the customer receiving the wrong discount is the effect of this root cause.References:ISTQB Certified Tester Foundation Level Syllabus v4.0, Section 1.4.3 "Defects, Root Causes, and Effects".

A typical product risk involves issues directly related to the software product's functionality, performance, usability, reliability, etc. Option A, "Poor usability of the software," directly impacts the end-user's interaction with the software and is a quality attribute of the product itself, making it a product risk. Options B, "A problem in the code developed by a 3rd party," C, "Low quality of the configuration data, test data and tests," and D, "Problem in defining the right requirements," can be considered either product or project risks depending on the context, but option A is the most directly associated with a typical product risk concerning the quality and usability of the software.