User Requirements Specification
The User Requirements Specification describes the business needs for what users require from the system. User Requirements Specifications are written early in the validation process, typically before the system is created. They are written by the system owner and end-users, with input from Quality Assurance. Requirements outlined in the URS are usually tested in the Performance Qualification or User Acceptance Testing. User Requirements Specifications are not intended to be a technical document; readers with only a general knowledge of the system should be able to understand the requirements outlined in the URS.
The URS is generally a planning document, created when a business is planning on acquiring a system and is trying to determine specific needs. When a system has already been created or acquired, or for less complex systems, the user requirement specification can be combined with the functional requirements document.