Abstract: A method of developing a model of a computer program represents the system requirement conditions and events as a set of positions and transitions, maps the system requirements in a table of positions with position and optionally transition designations, tags one or more significant positions in the including any conditional positions, and creates a reference designation associating alternative conditions with their respective conditional positions. A universal software test development method can be applied to the model by mapping the conditions to a set of positions including a starting position which has no input, a terminal position which has no output, and intermediate positions between the starting position and the terminal position, and generating from the set of positions a table of positions, associating each positions with an expression of the position representing the corresponding system requirements.