Final answer:
The Requirements Traceability Matrix is an important project management tool that links requirements to other project elements, contrary to the incorrect statement that it does not relate to them.
Step-by-step explanation:
The Requirements Traceability Matrix (RTM) is a tool used in project management and systems engineering that represents the links between requirements and other project or system elements. It serves to document the life of a requirement and is designed to ensure that all requirements stated for a system are tested in the test protocols and met during the validation processes. The statement that the Requirements Traceability Matrix 'does not relate to the links between requirements and other system elements' is not true.