The IDF initially denied responsibility for killing Abu Akleh and pointed the finger at Palestinian gunmen. But investigations by the United Nations and several news organisations concluded that the journalist was not near Palestinian gunfire when she was killed, and that Israeli forces were almost certainly responsible. The UN said that Israeli soldiers fired “several single, seemingly well-aimed bullets” at Abu Akleh and other journalists.

In September, the IDF finally admitted that one of its soldiers had probably shot her but said there would be no criminal prosecutions because no laws had been broken and declared the case closed

https://www.theguardian.com/world/2022/nov/14/shireen-abu-akleh-killing-israel-fbi-investigation