Definition
Means any action taken by the recipient of a report or any competent authority, to assess the accuracy of the allegations made in the report and, where relevant, to address the breach reported, including through actions such as an internal enquiry, an investigation, prosecution, an action for recovery of funds, or the closure of the procedure
Source
Point (12) of Article 5 of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019
Link
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32019L1937
