Code Review Checklist – To Perform Effective Code Reviews
I received many requests to create a high-Level template to use when conducting a code review session. So, here it is :)

Has the reviewer, make sure that:
Check that the new code does not affect any public interface.
Code review is frontal.
Is this code should be applied in other versions or instead a patch should be prepared?
You understand the scope of the new/modified code.
You prepare by reading the relevant design spec or bug description.
You take decisions only after you understand the complexity and risks of the changes.
If there are issues and comments raised during the review
Ensure that new tasks have been created on demand.
If the code was rejected, Ensure to review it again afterward.
Refactoring
Ensure that the code is maintainable (structured, readable, and well documented).
Is the new code efficient (Memory and CPU consumption)?
Irrelevant code should be removed or marked as deprecated.
Ensure the code is covered in tests (Unit/Integration).
Troubleshooting
If possible, make the new code coverable by logical dump (Application logical status).
Validate new/modified application crash conditions (Kill application after DUMP creation).
Ensure to add/modify the logging (info, warnings, and errors).
Ensure to add enough traces to the new code.
Logging
Is there sufficient debug print to understand the execution flow?
Ensure that the code does not generate too many log entries.
Should any of the output data be encrypted?
Are all error codes mapped in the DB (If needed)?
Testing
Ensure that your new code is covered (reached in runtime) by at least a few test cases.
Ensure that your code does not break any Module/Function/Component/Procedure existing functionality by running unit tests, integration tests, and on-demand system tests.
New Integration tests should cover positive, recovery, boundaries, and negative scenarios.
New UNIT tests should cover positive, boundaries, and negative scenarios.
Explicitly for DB code review
In any case, that a code review is made to a DB transaction, we must ensure to cover try/catch and rollback.
For all DB queries, Ensure you review the execution plan and resource consumption (memory, CPU, and IO).
In any case, that a code review is made to a new/changed JOB we must ensure to cover recovery steps.
In any case, that a code review made to a new/changed data access to common used data/table, ensure you use the correct lock mechanism.