The result of analysis is a business impact analysis 
report, which describes the potential risks specific to the 
organization studied. One of the basic assumptions behind 
BIA is that every component of the organization is reliant 
upon the continued functioning of every other component, 
but that some are more crucial than others and require a 
greater allocation of funds in the wake of a disaster. For 
example, a business may be able to continue more or less 
normally if the cafeteria has to close, but would come to a 
complete halt if the information system crashes.

Impact Analysis in QA is a document which contains the 
details of the analysis done by the development team for 
other parties say business, testers, stakeholders etc. It 
can be written by team other developers. IA document 
contains revision history of the document, Author and other 
related details, assumptions, impacted applications, 
impacted area of the application which will have 
modifications and type of modifications, Risks involved, 
data dependencies, other dependencies and all other details 
which will have impact due to the changed or new piece of 
code. It will not contain detailed code changes but the 
high level functional changes.

Eg. Suppose there is a new link being added on a page. Than 
the IA document will contain change revision history, 
Application impacted, Assumptions such as the link will 
appear only for the existing user or new user etc, 
screenshot of the page where link will appear, format of 
the link, which page will be displayed when link is 
clicked, dependencies if any, risks etc etc etc