{"id":2946,"date":"2026-09-19T15:00:15","date_gmt":"2026-09-19T13:00:15","guid":{"rendered":"https:\/\/www.auditia.ma\/?p=2946"},"modified":"2026-09-18T17:02:03","modified_gmt":"2026-09-18T15:02:03","slug":"comite-audit-controle-interne-maroc","status":"publish","type":"post","link":"https:\/\/www.auditia.ma\/en\/comite-audit-controle-interne-maroc\/","title":{"rendered":"Comit\u00e9 d audit et contr\u00f4le interne au Maroc : obligatoire ou recommand\u00e9 ?"},"content":{"rendered":"

De nombreux dirigeants de PME marocaines se demandent s’ils doivent mettre en place un <\/span>comit\u00e9 d audit<\/b> et structurer leur <\/span>internal control<\/b>. La r\u00e9ponse varie selon la forme juridique, la taille et le statut boursier de l’entreprise. Cet article vous aide \u00e0 distinguer ce qui rel\u00e8ve de l’obligation l\u00e9gale et ce qui rel\u00e8ve de la bonne gouvernance.<\/span><\/p>\n

Comit\u00e9 d audit Maroc : qui est concern\u00e9 par l’obligation ?<\/b><\/h2>\n

Visit <\/span>comit\u00e9 d audit Maroc<\/b> est impos\u00e9 par la loi dans deux cas pr\u00e9cis.<\/span><\/p>\n

Le premier concerne les soci\u00e9t\u00e9s anonymes cot\u00e9es en bourse. L’article 106 bis de la loi n\u00b0 17-95, introduit par la loi n\u00b0 78-12 de 2015 puis renforc\u00e9 par la loi n\u00b0 20-19 de 2019, oblige ces soci\u00e9t\u00e9s \u00e0 cr\u00e9er un <\/span>comit\u00e9 d audit<\/b> compos\u00e9 de membres non ex\u00e9cutifs, dont un pr\u00e9sident ind\u00e9pendant. Ce comit\u00e9 surveille la qualit\u00e9 de l’information financi\u00e8re, l’efficacit\u00e9 du <\/span>internal control<\/b> et l’ind\u00e9pendance des <\/span>statutory auditors<\/span><\/a>.<\/span><\/p>\n

Le second cas vise les \u00e9tablissements et entreprises publics (EEP) soumis au contr\u00f4le d’accompagnement, en application de l’<\/span>article 14 de la loi n\u00b0 69-00<\/span><\/a> relative au contr\u00f4le financier de l’\u00c9tat.\u00a0<\/span><\/p>\n

En dehors de ces deux situations, aucune loi n’oblige une SARL ou une SA non cot\u00e9e \u00e0 constituer un <\/span>comit\u00e9 d audit<\/b>. La d\u00e9cision rel\u00e8ve alors d’un choix strat\u00e9gique de gouvernance, particuli\u00e8rement pertinent pour les PME en phase de croissance ou pr\u00e9parant une op\u00e9ration de <\/span>valorisation d’entreprise<\/span><\/a>.<\/span><\/p>\n

Contr\u00f4le interne entreprise : quel cadre l\u00e9gal pour les PME ?<\/b><\/h2>\n

Visit <\/span>contr\u00f4le interne entreprise<\/b> n’est pas directement impos\u00e9 par un texte unique. Cependant, la loi comptable marocaine exige des entreprises r\u00e9alisant un chiffre d’affaires annuel sup\u00e9rieur \u00e0 10 millions de dirhams qu’elles disposent d’un manuel de proc\u00e9dures comptables. Ce manuel formalise les circuits de validation, la s\u00e9paration des fonctions et les points de v\u00e9rification : il constitue le socle d’un <\/span>internal control<\/b> op\u00e9rationnel.<\/span><\/p>\n

En dessous de ce seuil, rien n’est formellement impos\u00e9. Pourtant, structurer son dispositif reste vivement recommand\u00e9. Un <\/span>internal control<\/b> bien con\u00e7u facilite notamment la pr\u00e9paration d’un <\/span>tax audit<\/span><\/a> et s\u00e9curise la fiabilit\u00e9 des comptes lors de la <\/span>r\u00e9vision comptable annuelle<\/span><\/a>.<\/span><\/p>\n

Audit interne et contr\u00f4le interne : deux r\u00f4les distincts mais compl\u00e9mentaires<\/b><\/h2>\n

La confusion entre <\/span>audit interne et contr\u00f4le interne<\/b> est fr\u00e9quente. Le <\/span>internal control<\/b> est un dispositif permanent : proc\u00e9dures \u00e9crites, autorisations hi\u00e9rarchiques, rapprochements bancaires, s\u00e9paration des t\u00e2ches. L’<\/span>audit interne au Maroc<\/b>, en revanche, est une d\u00e9marche p\u00e9riodique qui \u00e9value l’efficacit\u00e9 de ce dispositif et formule des recommandations correctives.<\/span><\/p>\n

C’est la compl\u00e9mentarit\u00e9 entre <\/span>contr\u00f4le interne et audit<\/b> qui cr\u00e9e un cercle vertueux. Le premier pr\u00e9vient les risques au quotidien, le second les d\u00e9tecte et propose des am\u00e9liorations. Pour les PME marocaines, cette articulation entre <\/span>audit and internal control<\/b> renforce la cr\u00e9dibilit\u00e9 financi\u00e8re aupr\u00e8s des banques, des investisseurs et de l’administration fiscale.<\/span><\/p>\n

Pourquoi investir dans un audit contr\u00f4le interne m\u00eame sans obligation ?<\/b><\/h2>\n

A <\/span>audit internal control<\/b> r\u00e9alis\u00e9 de mani\u00e8re proactive prot\u00e8ge votre entreprise contre la fraude, les erreurs de gestion et les pertes op\u00e9rationnelles. Il facilite l’obtention de l’<\/span>tax certificate<\/span><\/a> et pr\u00e9pare sereinement l’entreprise aux \u00e9ch\u00e9ances r\u00e9glementaires.<\/span><\/p>\n

Loin d’\u00eatre un exercice r\u00e9serv\u00e9 aux grands groupes, la d\u00e9marche de <\/span>internal control audit<\/b> s’adapte \u00e0 toute taille de structure et constitue un investissement concret dans la p\u00e9rennit\u00e9 de votre activit\u00e9.<\/span><\/p>\n

L’expertise d’Auditia en audit et contr\u00f4le interne<\/b><\/h2>\n

Le cabinet Auditia, bas\u00e9 \u00e0 Casablanca, accompagne les PME marocaines \u00e0 travers sa mission d’<\/span>audit and reliability of internal control<\/span><\/a>. Nos \u00e9quipes r\u00e9alisent un diagnostic complet de vos proc\u00e9dures, cartographient les risques et vous accompagnent dans la mise en \u0153uvre de recommandations op\u00e9rationnelles.<\/span><\/p>\n

Que vous soyez soumis \u00e0 l’obligation d’un <\/span>comit\u00e9 d audit<\/b> ou que vous souhaitiez simplement renforcer votre <\/span>internal control<\/b>, nos experts adaptent leur intervention \u00e0 votre contexte. <\/span>Contact us<\/span><\/a> pour un diagnostic personnalis\u00e9.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

De nombreux dirigeants de PME marocaines se demandent s’ils doivent mettre en place un comit\u00e9 d audit et structurer leur contr\u00f4le interne. La r\u00e9ponse varie selon la forme juridique, la taille et le statut boursier de l’entreprise. Cet article vous aide \u00e0 distinguer ce qui rel\u00e8ve de l’obligation l\u00e9gale et ce qui rel\u00e8ve de la […]<\/p>","protected":false},"author":1,"featured_media":2958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit"],"yoast_head":"\nControle interne et comit\u00e9 d audit Maroc : Guide | Auditia<\/title>\n<meta name=\"description\" content=\"Comit\u00e9 d audit obligatoire ou recommand\u00e9 au Maroc ? D\u00e9couvrez les obligations l\u00e9gales en mati\u00e8re de controle interne et l'accompagnement d'Auditia \u00e0 Casablanca.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.auditia.ma\/en\/comite-audit-controle-interne-maroc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Controle interne et comit\u00e9 d audit Maroc : Guide | Auditia\" \/>\n<meta property=\"og:description\" content=\"Comit\u00e9 d audit obligatoire ou recommand\u00e9 au Maroc ? D\u00e9couvrez les obligations l\u00e9gales en mati\u00e8re de controle interne et l'accompagnement d'Auditia \u00e0 Casablanca.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.auditia.ma\/en\/comite-audit-controle-interne-maroc\/\" \/>\n<meta property=\"og:site_name\" content=\"Auditia\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-19T13:00:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin-auditia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin-auditia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/\"},\"author\":{\"name\":\"admin-auditia\",\"@id\":\"https:\/\/www.auditia.ma\/#\/schema\/person\/8e18b40d1af296ecdd8705841950f70a\"},\"headline\":\"Comit\u00e9 d audit et contr\u00f4le interne au Maroc : obligatoire ou recommand\u00e9 ?\",\"datePublished\":\"2026-09-19T13:00:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/\"},\"wordCount\":726,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.auditia.ma\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg\",\"articleSection\":[\"Audit\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/\",\"url\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/\",\"name\":\"Controle interne et comit\u00e9 d audit Maroc : Guide | Auditia\",\"isPartOf\":{\"@id\":\"https:\/\/www.auditia.ma\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg\",\"datePublished\":\"2026-09-19T13:00:15+00:00\",\"description\":\"Comit\u00e9 d audit obligatoire ou recommand\u00e9 au Maroc ? D\u00e9couvrez les obligations l\u00e9gales en mati\u00e8re de controle interne et l'accompagnement d'Auditia \u00e0 Casablanca.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage\",\"url\":\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg\",\"contentUrl\":\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Above view of business team sitting around table and working\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.auditia.ma\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comit\u00e9 d audit et contr\u00f4le interne au Maroc : obligatoire ou recommand\u00e9 ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.auditia.ma\/#website\",\"url\":\"https:\/\/www.auditia.ma\/\",\"name\":\"Auditia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.auditia.ma\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.auditia.ma\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.auditia.ma\/#organization\",\"name\":\"Auditia\",\"url\":\"https:\/\/www.auditia.ma\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.auditia.ma\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/10\/Vector.png\",\"contentUrl\":\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/10\/Vector.png\",\"width\":316,\"height\":96,\"caption\":\"Auditia\"},\"image\":{\"@id\":\"https:\/\/www.auditia.ma\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.auditia.ma\/#\/schema\/person\/8e18b40d1af296ecdd8705841950f70a\",\"name\":\"admin-auditia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.auditia.ma\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g\",\"caption\":\"admin-auditia\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Controle interne et comit\u00e9 d audit Maroc : Guide | Auditia","description":"Comit\u00e9 d audit obligatoire ou recommand\u00e9 au Maroc ? D\u00e9couvrez les obligations l\u00e9gales en mati\u00e8re de controle interne et l'accompagnement d'Auditia \u00e0 Casablanca.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.auditia.ma\/en\/comite-audit-controle-interne-maroc\/","og_locale":"en_US","og_type":"article","og_title":"Controle interne et comit\u00e9 d audit Maroc : Guide | Auditia","og_description":"Comit\u00e9 d audit obligatoire ou recommand\u00e9 au Maroc ? D\u00e9couvrez les obligations l\u00e9gales en mati\u00e8re de controle interne et l'accompagnement d'Auditia \u00e0 Casablanca.","og_url":"https:\/\/www.auditia.ma\/en\/comite-audit-controle-interne-maroc\/","og_site_name":"Auditia","article_published_time":"2026-09-19T13:00:15+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg","type":"image\/jpeg"}],"author":"admin-auditia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin-auditia","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#article","isPartOf":{"@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/"},"author":{"name":"admin-auditia","@id":"https:\/\/www.auditia.ma\/#\/schema\/person\/8e18b40d1af296ecdd8705841950f70a"},"headline":"Comit\u00e9 d audit et contr\u00f4le interne au Maroc : obligatoire ou recommand\u00e9 ?","datePublished":"2026-09-19T13:00:15+00:00","mainEntityOfPage":{"@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/"},"wordCount":726,"commentCount":0,"publisher":{"@id":"https:\/\/www.auditia.ma\/#organization"},"image":{"@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage"},"thumbnailUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg","articleSection":["Audit"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/","url":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/","name":"Controle interne et comit\u00e9 d audit Maroc : Guide | Auditia","isPartOf":{"@id":"https:\/\/www.auditia.ma\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage"},"image":{"@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage"},"thumbnailUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg","datePublished":"2026-09-19T13:00:15+00:00","description":"Comit\u00e9 d audit obligatoire ou recommand\u00e9 au Maroc ? D\u00e9couvrez les obligations l\u00e9gales en mati\u00e8re de controle interne et l'accompagnement d'Auditia \u00e0 Casablanca.","breadcrumb":{"@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#primaryimage","url":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg","contentUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/09\/top-view-co-workers-planning-strategy-scaled.jpg","width":2560,"height":1707,"caption":"Above view of business team sitting around table and working"},{"@type":"BreadcrumbList","@id":"https:\/\/www.auditia.ma\/comite-audit-controle-interne-maroc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.auditia.ma\/"},{"@type":"ListItem","position":2,"name":"Comit\u00e9 d audit et contr\u00f4le interne au Maroc : obligatoire ou recommand\u00e9 ?"}]},{"@type":"WebSite","@id":"https:\/\/www.auditia.ma\/#website","url":"https:\/\/www.auditia.ma\/","name":"international tax","description":"","publisher":{"@id":"https:\/\/www.auditia.ma\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.auditia.ma\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.auditia.ma\/#organization","name":"international tax","url":"https:\/\/www.auditia.ma\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.auditia.ma\/#\/schema\/logo\/image\/","url":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/10\/Vector.png","contentUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/10\/Vector.png","width":316,"height":96,"caption":"Auditia"},"image":{"@id":"https:\/\/www.auditia.ma\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.auditia.ma\/#\/schema\/person\/8e18b40d1af296ecdd8705841950f70a","name":"admin-auditia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.auditia.ma\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g","caption":"admin-auditia"}}]}},"_links":{"self":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts\/2946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/comments?post=2946"}],"version-history":[{"count":2,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts\/2946\/revisions"}],"predecessor-version":[{"id":2948,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts\/2946\/revisions\/2948"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/media\/2958"}],"wp:attachment":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/media?parent=2946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/categories?post=2946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/tags?post=2946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}