Software is generally rather ephemeral and without a code to write or build to. We have "best practices".
Yes, some software is built under engineering assumptions - airplane software, etc. NASA has a standard they write code to and software engineers are expected to work within these confines. Part of the code requires reviews of written software, etc. [1]
[1] https://sma.nasa.gov/sma-disciplines/software-assurance/2019...