This scenario is based on JW family - non JW family will behave differently, i.e. call police immediately.
One minor reports an abuse to his parents, first thing the parents will do is call an elder who is friend of the family and explain the situation. That elder will then discuss with another elder and ask the parents and the child to relate in details what happened.
After their discussion the elders will contact Bethel Legal department and ask for guidance. At this point they have instructed the family not to contact the police until further instruction from bethel.
What bethel decides, i have no idea what the process they follow. But i assume they ask to make sure that the child is not making it up. Maybe they advise the elders to ask for specifics, or even talk to the abuser and check with him if this is true or even worse put all in one room to confront each other!
If the child insists and the abuser refutes the claims, god knows how you solve this with professionals!
The aim of this is to keep the peace and harmony within the congregation.
The things they are not taking into account is that the child needs support not interrogation. Moreover, the above scenario exposes the child to confront the abuser which may cause more harm emotionally. Trust is broken and the child has to bear the consequences from his family.
In the second scenario abuser has 2 victims they come forward, they get interrogated by the elders, possibly confront the abuser, legal department contacted and they give their approval to DF the abuser.
Abuser gets DF'd and parents are informed if you want to contact the police you are free to do so!
Both scenarios are true but the whole process is wrong, one witness 2 witness or no witness. Child abuse should be dealt by police and specialists not congregation elders who barely can sort issues within their own families.