A defect, also known as a bug, is a flaw in a component or system that can cause it to fail to perform its required function. Defects arise from errors made by people, such as mistakes in code or design. When a defect in the software is executed, it can cause the system to behave unexpectedly, leading to failures. The relationship between errors, defects, and failures is crucial to understanding the importance of early detection and correction in the software development lifecycle.
Reference: ISTQB CTFL Syllabus V4.0 - Section 1.2.3, Human Error, Defects, Failures, and Root Causes

Statement coverage is a white-box testing technique that involves executing all the statements in the code at least once. It is not considered a black-box technique because it requires knowledge of the internal structure of the code being tested. Black-box techniques, such as equivalence partitioning, state transition testing, and boundary value analysis, focus on testing the functionality of the software without considering its internal code structure.
Reference: ISTQB CTFL Syllabus, version 4.0, differentiates between black-box and white-box testing techniques, clearly identifying statement coverage as a white-box technique.

An incident report typically includes the version(s) of the software under test, expected results and actual results, and precise steps to reproduce the problem. However, the test execution schedule is not a standard part of an incident report. It is more relevant to test planning and management documents rather than incident reporting.