Who can approve the process as complete and allow the project to proceed to the next level (depending on the level of the plan)?
At the master test plan level, this may be all involved parties.
When determining the approval process, keep in mind who the audience is:
The audience for a unit test level plan is different from that of an integration, system or master level plan.
The levels and type of knowledge at the various levels will be different as well.
Programmers are very technical but may not have a clear understanding of the overall business process driving the project.
Users may have varying levels of business acumen and very little technical skills.
Always be wary of users who claim high levels of technical skills and programmers that claim to fully understand the business process. These types of individuals can cause more harm than good if they do not have the skills they believe they possess.
