{"id":9097,"date":"2020-08-07T23:56:11","date_gmt":"2020-08-07T21:56:11","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9097"},"modified":"2020-08-15T09:50:34","modified_gmt":"2020-08-15T07:50:34","slug":"analyse-des-donnees-comptables-detecter-les-caisses-creditrices-et-les-comptes-courants-dassocies-debiteurs","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9097","title":{"rendered":"Analyse des donn\u00e9es comptables : d\u00e9tecter les caisses cr\u00e9ditrices et les comptes courants d\u2019associ\u00e9s d\u00e9biteurs"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019analyse de donn\u00e9es est une activit\u00e9 qui rend de multiples services. Appliqu\u00e9e au FEC, l\u2019analyse de donn\u00e9es permet de d\u00e9celer d\u2019\u00e9ventuelles anomalies comptables comme une caisse cr\u00e9ditrice en cours d\u2019exercice. En effet, d\u2019un point de vue comptable, une caisse cr\u00e9ditrice constitue une irr\u00e9gularit\u00e9. Il n\u2019est pas possible d\u2019avoir un montant n\u00e9gatif en pi\u00e8ces et billets.<\/p>\n<div id=\"attachment_9102\" style=\"width: 482px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=9102\" rel=\"attachment wp-att-9102\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-9102\" class=\"size-full wp-image-9102\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Solde-progressif.png\" alt=\"Solde progressif (r\u00e9sultat de la requ\u00eate SQL)\" width=\"472\" height=\"240\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Solde-progressif.png 472w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Solde-progressif-300x153.png 300w\" sizes=\"auto, (max-width: 472px) 100vw, 472px\" \/><\/a><p id=\"caption-attachment-9102\" class=\"wp-caption-text\">Solde progressif (r\u00e9sultat de la requ\u00eate SQL)<\/p><\/div>\n<p style=\"text-align: justify;\">Une caisse cr\u00e9ditrice (caisse dont le solde est n\u00e9gatif !) a g\u00e9n\u00e9ralement pour origine une omission de comptabilisation de recettes (chiffre d\u2019affaires). A l&#8217;inverse, une situation fortement d\u00e9bitrice (notablement sup\u00e9rieure au fonds de caisse d\u00e9fini par exemple) doit attirer l\u2019attention. Elle peut r\u00e9v\u00e9ler des d\u00e9penses ou des remises bancaires non comptabilis\u00e9es, voire un d\u00e9tournement de fonds (dans ce cas proc\u00e9der \u00e0 un inventaire physique des esp\u00e8ces et analyser les mouvements des comptes de virements internes 58x).<\/p>\n<p style=\"text-align: justify;\">Dans le m\u00eame esprit, un compte courant d\u2019associ\u00e9 personne physique d\u00e9biteur est une convention interdite dans les soci\u00e9t\u00e9s de capitaux.<\/p>\n<p style=\"text-align: justify;\">Pour d\u00e9tecter de telles anomalies, il est n\u00e9cessaire de calculer le solde progressif du compte \u00e0 analyser.<\/p>\n<p>Ce calcul peut s&#8217;op\u00e9rer assez rapidement, m\u00eame sur de grandes masses de donn\u00e9es, avec deux requ\u00eates SQL :<\/p>\n<ul>\n<li>La premi\u00e8re calcule les mouvements quotidiens des comptes \u00e0 surveiller (<a href=\"https:\/\/www.auditsi.eu\/?p=6913\">requ\u00eate regroupement : GROUP BY<\/a>) ;<\/li>\n<li>La seconde calcule le solde progressif \u00e0 partir de la requ\u00eate pr\u00e9c\u00e9dente \u00e0 l&#8217;aide de la fonction domaine DSum.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L&#8217;exemple qui suit pr\u00e9sente les requ\u00eates applicables aux comptes de caisse (53x) mais est parfaitement adaptable aux comptes d&#8217;associ\u00e9s ou tout autre compte.<\/p>\n<p style=\"text-align: justify;\">La premi\u00e8re requ\u00eate calcule (<a href=\"https:\/\/www.auditsi.eu\/?p=6913\">GROUP BY<\/a>) la totalisation (Sum) quotidienne (ORDER BY &#8230; EcritureDateComptable) des d\u00e9bits, cr\u00e9dits et soldes de chaque compte caisse (WHERE Cpte2=&#8221;53&#8243;) contenu dans les \u00e9critures comptables (FROM _ECRITURES). Le r\u00e9sultat de cette requ\u00eate est un calcul interm\u00e9diaire qui sera utilis\u00e9 par la prochaine requ\u00eate. La <a href=\"https:\/\/www.auditsi.eu\/?p=8270\">clause INTO<\/a> transf\u00e8re le r\u00e9sultat de la requ\u00eate dans la table [CAISSE_SLDQUOTID_tempo] cr\u00e9\u00e9e \u00e0 cet effet pour y figer les donn\u00e9es.<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"sql\">SELECT CodeEntit\u00e9, EcritureDateComptable, CompteNum, CompteLib, Sum(D\u00e9bit) As TotalD\u00e9bit, Sum(Cr\u00e9dit) As TotalCr\u00e9dit, Sum(Solde) As TotalQuotid, Secteur, P\u00e9rim\u00e8tre\r\nINTO [CAISSE_SLDQUOTID_tempo]\r\nFROM [_ECRITURES]\r\nWHERE Cpte2=\"53\"\r\nGROUP BY CodeEntit\u00e9, EcritureDateComptable, CompteNum, CompteLib, Secteur, P\u00e9rim\u00e8tre\r\nORDER BY CodeEntit\u00e9, CompteNum, EcritureDateComptable;<\/pre>\n<p>La requ\u00eate donne le r\u00e9sultat suivant :<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=9100\" rel=\"attachment wp-att-9100\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9100\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req1.png\" alt=\"Requ\u00eate r\u00e9sultat interm\u00e9diaire CAISSE\" width=\"937\" height=\"671\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req1.png 937w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req1-300x215.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req1-768x550.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req1-730x523.png 730w\" sizes=\"auto, (max-width: 937px) 100vw, 937px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">La deuxi\u00e8me requ\u00eate produit le r\u00e9sultat final, c&#8217;est-\u00e0-dire le solde progressif journalier (champ SoldeProgressif) ainsi qu&#8217;un indicateur en cas de solde journalier cr\u00e9diteur (champ SoldeProgCr\u00e9diteur).<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"sql\">SELECT CodeEntit\u00e9, CompteNum, CompteLib, EcritureDateComptable, TotalD\u00e9bit, TotalCr\u00e9dit, TotalQuotid, CDbl(DSum(\"TotalQuotid\",\"[CAISSE_SLDQUOTID_tempo]\",\"CompteNum=\" &amp; chr(34) &amp; CompteNum &amp; chr(34) &amp; \" AND EcritureDateComptable&lt;=#\" &amp; format(EcritureDateComptable,\"mm\/dd\/yyyy\") &amp; \"#\")) AS SoldeProgressif, iif(SoldeProgressif&lt;0,\"X\",\"\") As SoldeProgCr\u00e9diteur, Secteur, P\u00e9rim\u00e8tre\r\nINTO E258_CAISSE_SLDQUOTID\r\nFROM [CAISSE_SLDQUOTID_tempo]\r\nORDER BY CompteNum, EcritureDateComptable;<\/pre>\n<p style=\"text-align: justify;\">Le champ SoldeProgressif est calcul\u00e9 \u00e0 l&#8217;aide de la fonction de domaine DSum. Cette fonction additionne des donn\u00e9es selon la r\u00e9alisation ou non de crit\u00e8res (<a href=\"https:\/\/www.auditsi.eu\/?tag=calculs-conditionnels\">calculs conditionnels<\/a>). Cette fonction r\u00e9clame trois param\u00e8tres (chaque param\u00e8tre est encadr\u00e9 par des guillemets) : le champ \u00e0 additionner (ici TotalQuotid), le nom de la table de donn\u00e9es ou de la requ\u00eate source (ici la table CAISSE_SLDQUOTID_tempo) et enfin les crit\u00e8res.<\/p>\n<p style=\"text-align: justify;\">Le champ SoldeProgCr\u00e9diteur renvoie un X lorsque le solde est cr\u00e9diteur ; <em>Null<\/em> dans le cas contraire. C&#8217;est la fonction de <a href=\"https:\/\/www.auditsi.eu\/?p=8216\">test conditionnel iif<\/a> qui effectue ce calcul.<\/p>\n<p>Apr\u00e8s ex\u00e9cution, la requ\u00eate sort le r\u00e9sultat suivant :<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=9115\" rel=\"attachment wp-att-9101\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9115 size-full\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req2.png\" alt=\"R\u00e9sultat final CAISSE\" width=\"1007\" height=\"716\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req2.png 1007w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req2-300x213.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req2-768x546.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/08\/CAISSE-Req2-730x519.png 730w\" sizes=\"auto, (max-width: 1007px) 100vw, 1007px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Le champ SoldeProgressif est op\u00e9rationnel. L&#8217;on peut observer que les 9 et 10 octobre le solde de la caisse est ponctuellement devenu cr\u00e9diteur. Ces deux occurrences doivent l&#8217;objet d&#8217;une analyse appropri\u00e9e.<\/p>\n<p style=\"text-align: justify;\">Une fois ce r\u00e9sultat obtenu, la table temporaire CAISSE_SLDQUOTID_tempo n&#8217;a plus d&#8217;utilit\u00e9. Il est possible de la supprimer \u00e0 l&#8217;aide d&#8217;une requ\u00eate introduite par une clause DROP. Il suffit de faire suivre la clause DROP par le nom de la table \u00e0 supprimer :<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"sql\">DROP TABLE [CAISSE_SLDQUOTID_tempo]<\/pre>\n<p style=\"text-align: justify;\">Pour ne lister que les lignes pr\u00e9sentant un solde cr\u00e9diteur, une clause WHERE pourra entrer en sc\u00e8ne :<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"sql\">SELECT CodeEntit\u00e9, CompteNum, CompteLib, EcritureDateComptable, TotalD\u00e9bit, TotalCr\u00e9dit, TotalQuotid, SoldeProgressif, SoldeProgCr\u00e9diteur, Secteur, P\u00e9rim\u00e8tre\r\nFROM [E258_CAISSE_SLDQUOTID]\r\nWHERE SoldeProgCr\u00e9diteur = \"X\"\r\nORDER BY CompteNum, EcritureDateComptable;<\/pre>\n<p style=\"text-align: justify;\">C&#8217;est ainsi que proc\u00e8de le programme d&#8217;analyse de donn\u00e9es <a href=\"https:\/\/www.auditsi.eu\/?page_id=8535\">PADoCC_Ecritures<\/a> pour d\u00e9tecter les caisses cr\u00e9ditrices :<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"visualbasic\">'Cr\u00e9ation table CAISSE_SLDQUOTID\r\n'---Tempo\r\nNomReq = \"ECRITUREStemp\"\r\nNomTable = \"CAISSE_SLDQUOTID_tempo\"\r\nIf TableExiste(CurrentDb, NomTable) Then CurrentDb.Execute \"DROP TABLE \" &amp; NomTable\r\nTexteReq = \"SELECT CodeEntit\u00e9, EcritureDateComptable, CompteNum, CompteLib, Sum(D\u00e9bit) As TotalD\u00e9bit, Sum(Cr\u00e9dit) As TotalCr\u00e9dit, Sum(Solde) As TotalQuotid, Secteur, P\u00e9rim\u00e8tre\"\r\nTexteReq = TexteReq &amp; \" INTO \" &amp; NomTable\r\nTexteReq = TexteReq &amp; \" FROM [_ECRITURES]\" &amp; \" IN '\" &amp; dossier_Bases &amp; BDD_Final &amp; \"'\"\r\nTexteReq = TexteReq &amp; \" WHERE Cpte2=\"\"53\"\"\"\r\nTexteReq = TexteReq &amp; \" GROUP BY CodeEntit\u00e9, EcritureDateComptable, CompteNum, CompteLib, Secteur, P\u00e9rim\u00e8tre\"\r\nTexteReq = TexteReq &amp; \" ORDER BY CodeEntit\u00e9, CompteNum, EcritureDateComptable;\"\r\nIf FEC_A_Traiter Then Ex\u00e9Req\r\n'---\r\nNomReq = \"ECRITUREStemp\"\r\nNomTable = \"E258_CAISSE_SLDQUOTID\"\r\nIf TableExiste(DB_Groupe_SUPERVISION, NomTable) Then\r\n    If FEC_A_Traiter And (Anciennet\u00e9FEC &lt;&gt; 0) Then\r\n        TexteReq = \"DELETE FROM \" &amp; NomTable &amp; \" IN '\" &amp; dossier_Bases &amp; NomBaseDestinationEnCours &amp; \"' WHERE CodeEntit\u00e9=\"\"\" &amp; Entit\u00e9EnCours &amp; \"\"\";\"\r\n        Ex\u00e9Req\r\n    End If\r\n    TexteReq = \"\"\r\n    TexteReq = TexteReq &amp; \"INSERT INTO \" &amp; NomTable &amp; \" IN '\" &amp; dossier_Bases &amp; NomBaseDestinationEnCours &amp; \"' \"\r\nElse:\r\n    TexteReq = \"\"\r\nEnd If\r\nTexteReq = TexteReq &amp; \"SELECT CodeEntit\u00e9, CompteNum, CompteLib, EcritureDateComptable, TotalD\u00e9bit, TotalCr\u00e9dit, TotalQuotid, CDbl(DSum(\"\"TotalQuotid\"\",\"\"[CAISSE_SLDQUOTID_tempo]\"\",\"\"CompteNum=\"\" &amp; chr(34) &amp; CompteNum &amp; chr(34) &amp; \"\" AND EcritureDateComptable&lt;=#\"\" &amp; format(EcritureDateComptable,\"\"mm\/dd\/yyyy\"\") &amp; \"\"#\"\")) AS SoldeProgressif, iif(SoldeProgressif&lt;0,\"\"X\"\",\"\"\"\") As SoldeProgCr\u00e9diteur, Secteur, P\u00e9rim\u00e8tre\"\r\nIf Not (TableExiste(DB_Groupe_SUPERVISION, NomTable)) Then TexteReq = TexteReq &amp; \" INTO \" &amp; NomTable &amp; \" IN '\" &amp; dossier_Bases &amp; NomBaseDestinationEnCours &amp; \"'\"\r\nTexteReq = TexteReq &amp; \" FROM [CAISSE_SLDQUOTID_tempo]\"\r\nTexteReq = TexteReq &amp; \" ORDER BY CompteNum, EcritureDateComptable;\"\r\nIf FEC_A_Traiter Then Ex\u00e9Req\r\n'Supprime la table temporaire\r\nIf TableExiste(CurrentDb, \"[CAISSE_SLDQUOTID_tempo]\") Then CurrentDb.Execute \"DROP TABLE \" &amp; \"[CAISSE_SLDQUOTID_tempo]\"\r\n<\/pre>\n<p style=\"text-align: justify;\">___<\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?tag=padocc\">Suivre le projet PADoCC\u2026<\/a>&nbsp;\/ <a title=\"Voir mes autres r\u00e9alisations...\" href=\"https:\/\/www.auditsi.eu\/?page_id=1355\">Voir mes autres r\u00e9alisations\u2026<\/a>&nbsp;\/ En savoir plus sur l\u2019<a href=\"https:\/\/www.auditsi.eu\/?tag=analyse-de-donnees\">analyse de donn\u00e9es<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Analyse%20des%20donn%C3%A9es%20comptables%20%3A%20d%C3%A9tecter%20les%20caisses%20cr%C3%A9ditrices%20et%20les%20comptes%20courants%20d%E2%80%99associ%C3%A9s%20d%C3%A9biteurs\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019analyse de donn\u00e9es est une activit\u00e9 qui rend de multiples services. Appliqu\u00e9e au FEC, l\u2019analyse de donn\u00e9es permet de d\u00e9celer d\u2019\u00e9ventuelles anomalies comptables comme une caisse cr\u00e9ditrice en cours d\u2019exercice. En effet, d\u2019un point de vue comptable, une caisse cr\u00e9ditrice constitue une irr\u00e9gularit\u00e9. Il n\u2019est pas possible d\u2019avoir un montant n\u00e9gatif en pi\u00e8ces et billets. &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9097\" class=\"more-link\">Continue reading &lsquo;Analyse des donn\u00e9es comptables : d\u00e9tecter les caisses cr\u00e9ditrices et les comptes courants d\u2019associ\u00e9s d\u00e9biteurs&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Analyse%20des%20donn%C3%A9es%20comptables%20%3A%20d%C3%A9tecter%20les%20caisses%20cr%C3%A9ditrices%20et%20les%20comptes%20courants%20d%E2%80%99associ%C3%A9s%20d%C3%A9biteurs\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[50,717,304,282],"tags":[166,2314,2318,2329,1305,2315,2316,2319,2320,168,1890,2304,169,1210,1621,358,2061,2317,1643],"class_list":["post-9097","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-comptes-annuels","category-cycle-tresorerie","category-sql","tag-analyse-de-donnees","tag-caisse","tag-caisse-creditrice","tag-caisse-negative","tag-calculs-conditionnels","tag-clause-drop","tag-clause-into","tag-compte-courant-dassocie-debiteur","tag-convention-interdite","tag-detection-des-anomalies","tag-detournement-de-fonds","tag-dsum","tag-exception-a-des-regles","tag-fec","tag-fraude","tag-irregularites-comptables","tag-padocc","tag-solde-progressif","tag-sql"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9097","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9097"}],"version-history":[{"count":11,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9097\/revisions"}],"predecessor-version":[{"id":9169,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9097\/revisions\/9169"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}