most already mentioned between fraud and irregularities which not emphasized clearly because fails to in detail which is deliberate while adopting a very general approach to irregularities 
Most fellow Members have already mentioned the difference between fraud and irregularities, which is not emphasised clearly, because the report fails to consider fraud in detail, which is deliberate wrongdoing, while adopting a very general approach to irregularities, which does not give us an opportunity to make any effective recommendations on the issue.
Most already mentioned the between fraud and irregularities, which not emphasised clearly, because the fails to in detail, which is deliberate while adopting a very general approach to irregularities, which not give us an opportunity to make any effective recommendations on the issue.