The Disclosure Procedure will need to be clear on:
- Eligible recipients of a disclosure
- Internal
- Internal, where there is a conflict if interest
- External
- Emergency disclosure
- Immunities and protections for people connected with the investigation:
- Discloser
- Person being investigated
- Investigator
- Professional advisors (forensic, HR, Financial)
- Penalties
- Discloser
- Retaliation against the Discloser
- Compensation and reinstatement