It's good for the children today that your procedures have been refined over time, but you must realize that we are talking about real children who suffered real abuse in the past which was compounded by threats to these victims if they didn't remain silent in the congregation, compounded by elder bodies who would not stand by them as they went to authorities. As a matter of fact, they still won't stand by them if the law doesn't require reporting or if there are not two witnesses to the events. Accompanying, offering support to an alledged victim as they go forward could have nothing to do with "Biblical requirements" and congregation status for the accused. Even a child who makes false accusations needs some kind of professional help and the aid of the organization he or she is supposed to trust.
Why the hell can't the elders not only encourage a child to go to the authorities to report their crime, but say that they will go with them even when the law doesn't require them to do so? Why the hell does even today's refinements focus in on requirements and multiple witnesses and congregation actions instead of support and nurturing and being supportive? Why the hell do unqualified people decide that it might be best without consulting professional therapists that two elders may arrange for the victim to "restate their position" in the presence of the accused, "with elders also there" ? Could that be something the victim is not really ready to do? Could that be the very thing that has destroyed their lives in the past, yet it is still part of the refined policy?
If a child accused an adult member of murder, would the elders check with the branch before calling the police? Would two elders investigate the possibility of actual murder before calling the police- as if they are more qualified to do this than the police? If the elders didn't find evidence of murder, would they make the child accuse the member openly in front of the elders to see if the member confesses- still without having called the police? Even if the charges were known to be false, would the elders hope and maybe assist such a child to get professional help? Would congregational status be the main priority in such a case, so the child could simply be disfellowshipped if he persisted in making murder charges against a brother?