1. ISTQB® Certified Tester Foundation Level Syllabus 2018 (v3.1), Section 1.4.3, "Test Implementation and Execution". This section explicitly lists "Reporting discrepancies as incidents" as a major task. It also places "Identifying test conditions" in Section 1.4.2 and "Assessing if more tests are needed" in Section 1.4.4.
2. Black, R., van Veenendaal, E., & Poe, T. (2019). Foundations of Software Testing: ISTQB Certification (4th ed.). Cengage Learning. Chapter 2, Section 2.4.3, "Test Implementation and Execution," details the activities of this phase, including executing tests, comparing results, and reporting incidents (p. 53).
3. Gómez, L. P., et al. (2018). A Systematic Review of the ISTQB-FL Syllabus from a Software Engineering Perspective. In Proceedings of the 13th Iberian Conference on Information Systems and Technologies (CISTI). This academic review analyzes the ISTQB syllabus structure, reinforcing the distinct activities within each phase of the fundamental test process. The separation of analysis, execution, and evaluation activities is a key finding. DOI: 10.23919/CISTI.2018.8399291