138. In particular, internal alert procedures should: a. be documented (e.g. staff handbooks); b. …

In particular, internal alert procedures should:

a. be documented (e.g. staff handbooks);
b. provide clear rules that ensure that information on the reporting and the reported persons and the breach are treated confidentially, in accordance with Regulation (EU) 2016/679, unless disclosure is required under national law in the context of further investigations or subsequent judicial proceedings;
c. protect staff who raise concerns from being victimised because they have disclosed reportable breaches;
d. ensure that the potential or actual breaches raised are assessed and escalated, including as appropriate to the relevant competent authority or law enforcement agency;
e. ensure, where possible, that confirmation of receipt of information is provided to staff who have raised potential or actual breaches;
f. ensure the tracking of the outcome of an investigation into a reported breach; and
g. ensure appropriate record keeping.

1. Overview

Summary	Regulation

Requirements
Source	Requirement

Standards
Source	Requirement

EBA -
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