The second is ungrammatical. You need to use the "other" participle, "I have reviewed the incident."
(
Have been reviewing is present perfect
progressive tense;
Have reviewed is present perfect tense.)
In the first case, the action is continuing; in the second case, the action has been (recently) completed.
(
Reviewing is called the
present participle of the verb
to review.
Reviewed is called the
past participle.)