Final answer:
An incident report needs to be filled out for a near miss or hazardous situation to identify and manage potential risks and prevent future incidents. Option C
Step-by-step explanation:
An incident report should be completed in situations where there is a near miss or hazardous condition that could have resulted in an injury or significant loss. This documentation is a critical part of a safety program and helps to ensure that potential risks are identified and managed before they result in actual harm.
It serves as a tool for organizations to evaluate what went wrong, or what almost went wrong, and to develop strategies to prevent future incidents. Option C