A nurse witnesses a coworker not following facility procedure when discarding the unused portion of a controlled substance. Which of the following actions should the nurse take? (Select all that apply.)

When a nurse witnesses a coworker improperly discarding a controlled substance, several actions are required to ensure accountability and patient safety. Identifying all witnesses to the incident is important because incident documentation requires corroboration and creates a clear factual record; witness identification supports the integrity of any investigation. Documenting a factual account of the incident ensures an objective, accurate record is preserved; this documentation should include what was observed, when, and where, without editorial interpretation. Submitting an incident report to the risk manager notifies the appropriate administrative authority who can investigate potential diversion, policy violations, or regulatory issues, which is essential for institutional accountability and compliance. Requesting that the coworker complete an incident report is inappropriate because the coworker who committed the potential violation should not be directing the documentation of their own misconduct. Filing an anonymous report to the nurse manager is also not the best action; the nurse should report directly and transparently, not anonymously, since anonymous reporting may undermine the investigation and the nurse has an obligation to act professionally and openly. Proper controlled substance management is a regulatory and legal obligation, and failure to report discrepancies can be interpreted as complicity in potential diversion.