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What
"A human action that produces an incorrect result." [IEEE]
BS 7925-1.British Computer Society Specialist Interest Group in Software Testing (BCS SIGIST)

The action can be as simple as a typo or completely misreading the requirements. The incorrect result may lead to a fault. For example a typo is an error. But if the typo is in a path in the code that is never traversed in operation, then a fault will not occur.

Why?
Because we are human!

Who?
Anyone involved in the development lifecyle. Testers included. For example a developer generates a fault for the third time, which is then discovered by a tester, who raises it. The tester however does nothing to prevent it happening a fourth time. The tester here is also making an error, in perpetuating fault creation.

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