Sir in this question , what is asked what will be reported as fraud if intention to cheat/defraud is suspected/proved
Normally, cases of negligence & cash shortage & irregularities in foreign exchange transactions are reported as fraud only if intention to cheat/defraud is suspected/proved or in certain circumstances where it is more than 5000/10,000.
In the given options, the answer hence should be (c) i.e irregularities in foreign exchange transactions
But answer is given as (d) 
Please explain,
Thanks