It is not scientific, but includes some valuable information coming from the industry, as for example the summary from the introduction:
"While many of the verification challenges for edge IoT devices are similar to those of the complex SoC, others are significantly different. The similarities are that they involve both hardware and software—both have critical requirements when it comes to power and both are mixed-signal designs. But that is where the similarities end. IoT devices are much smaller, tend to use standardized IP components and interconnect structures, and many designs are likely to be small variants of highly leveraged platform architectures."
Automation testing is considered as one of the most lightweight, flexible approaches to IoT application development. Unlike other testing methodologies, automation testing defines specific and very small phases of work which are to be consummated separately per feature. It comprises of domain walkthrough, design, design analysis, code, and code analysis and enhances to build. As the trend of IoT is growing rapidly and varied machines are connected in it, automated testing emerges as more of a necessity than an option. You can find interesting the attached document.
There is a tendency in the computer industry to assume that each new application type is unique. However, if you think about it the testing practice is based on assuring that the device meets or exceeds the stated requirements. In this case there are four major requirements: 1) Functionality, 2) Usability, 3) Performance, 4) Security. Automated testing of some of these requirements is possible, but not always practical. In an IoT, project it is necessary to assure that the device is difficult to hack. Meaning that it is necessary to assure that the firewall and virus protection is functioning correctly or that there is no way that a hacker can affect or divert the operation of the device.
So at least in my opinion, testing an IoT application is the same a testing any embedded application with a significant security requirement. There is a large amount of material on testing embedded system and security testing. Depending on the specific nature of the IoT application you may need to consider formal testing practice to meet regulatory or insurance requirements.