Verification and validation (V&V) is a prominent technical area within simulation, attested to by the 12 tutorial sessions (including five advanced) included in the past ten Winter Simulation Conferences (WSCs). In recent WSCs the issue of independent V&V (IV&V) has drawn increased attention, with sessions examining the perceived lack of use and little concern for the technique evinced within the simulation community. The objectives of this paper are four-fold: to examine the current picture in software systems development; to review the rationale, role and expressed need for IV&V; to identify the benefits attendant in the insistence on the independent status of the activity; and to respond to the usual criticisms of negative impacts on cost and schedule. While the treatment is couched in the more general software systems context, we contend that simulations represent prime candidates for IV&V application.
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