65That obligation of diligence, which applies throughout the recovery procedure, also means that Member States must recover the sums due and take steps to rectify irregularities in a prompt and timely manner. With the passage of time, recovery of the sums unduly paid is likely to become complicated or impossible for reasons such as the fact that undertakings may have ceased trading or accounting documents may have been lost (see, to that effect, judgment of 24 January 2018, Commission v Italy, C‑433/15, EU:C:2018:31, paragraph 42).