1. A method comprising: building a dependencies graph representing dependencies between code elements of a computer code; associating portions of the computer code with corresponding design specifications or requirements derived from a design document or a requirements document respectively which is associated with the computer code, to yield a design specifications or requirements-code tracing map; and analyzing the design specifications or requirements-code tracing map based at least partially on the dependencies graph to yield an ordered list of design specifications or requirements respectively, wherein the order is selected such that functional tests written for the computer code and addressing design specifications or requirements of a higher order, will yield a higher level of functional test coverage of the computer code in terms of design specifications or requirements, wherein at least one of the building, the associating, and the analyzing is executed by at least one processor.