There is no need to check basic columns, content types in Site collections; columns and content types in the libraries, they are usually different from those in the gallery and get changed regardless of the columns. You can also skip testing those lists, libraries, standard page templates that won't be used in your application.
QA Core for Executives
Pay your special attention to the Versioning settings, Advanced settings and Audience targeting settings, as they control the circulation of documents, the search and the library views in the web-parts. Verify that the page layouts and design have all the necessary controls and comply with the design.
The possibilities of document management in SharePoint are quite impressive and it manages these tasks perfectly, but using it as a content management system takes a lot of effort. SharePoint is often used for development of corporate intranet portals to ease the employees' interaction.