Let’s look at the official definition – “The requirements traceability matrix is a table that links requirements to their origin and traces them throughout the project life cycle.”
For exam purposes, you need to know the elements of the requirements traceability matrix
Requirements to business needs
Requirements to project objectives
Requirements to project scope and WBS deliverables
Requirements to product design
Requirements to product development
Requirements to test strategy and test scenarios
High-level requirements to more detailed requirements