Statement coverage measures the percentage of executable statements in the code that have been executed.
However, it does not check for missing statements since these are not present in the code to be executed in the first place. Statement coverage can identify unused branches, dead code, and unused statements within the code. Reference: ISTQB CTFL Syllabus V4.0, Section 4.3.2.

Topic 19, Scenario 11 "Incident Management"
The following is the current incident handling process in used at the company.
Step 1: Incident is documented in the incident Tile with the following information:
- Software module or area where the fault occurred
- Who has reported the fault
- Hardware configuration used for the test that found the fault
- The sequential incident number (1 greater than the last one recorded) Step 2: Developer assigned to fix the fault Step 3: Developer fixes the fault Step 4: Developer signs off the incident as closed, and it is then removed from the incident file