{"id":21,"date":"2019-01-16T06:17:35","date_gmt":"2019-01-16T06:17:35","guid":{"rendered":"http:\/\/raaas.com\/blog\/?p=21"},"modified":"2024-03-12T12:13:40","modified_gmt":"2024-03-12T06:43:40","slug":"forensic-auditing","status":"publish","type":"post","link":"https:\/\/raaas.com\/blog\/forensic-auditing\/","title":{"rendered":"Forensic Auditing"},"content":{"rendered":"\n<p>Forensic Auditing involves conducting  examination and evaluation of a firm&#8217;s or individual&#8217;s financial information and legalities for determining whether any fraud or negligence has taken place and if yes, to use the evidence collected during such Audit in the court of law.<\/p>\n\n\n\n<p><strong>Objective<\/strong><br>The objective of FORENSIC AUDIT is to find the audit evidences which are legally tenable and in doing so the Corporate veil of the company can be disregarded.<br>Following points are considered <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Any Fraud or negligence took place?<\/li><li>Is the effect material?<\/li><li>Who are the responsible people?<\/li><li>How much can be recovered?<\/li><\/ul>\n\n\n\n<p><strong>Skills Required<\/strong><br> Following skills are required for an efficient and fruitful Forensic Audit<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li> Deep Knowledge of Accounting<\/li><li> Proper Understanding of Auditing<\/li><li> Required traits of Investigating<\/li><li> Obvious should be distrusted<\/li><li> Think differently and Develop an open mind<\/li><\/ul>\n\n\n\n<p><strong>How it differs from Statutory Audit<\/strong><\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n  <strong>Basis<\/strong>\n  <\/td><td>\n  <strong>Statutory<\/strong><strong> Audit<\/strong>\n  <\/td><td>\n  <strong>Forensic Audit<\/strong>\n  <\/td><\/tr><tr><td>\n  Objective\n  <\/td><td>\n  Determine\n  \u201cTrue\n  and Fair\u201d presentation of financial statements.\n  <\/td><td>\n  Evaluating correctness of the accounts\n  &amp; whether any fraud or negligence has\n  actually taken place.\n  <\/td><\/tr><tr><td>\n  Techniques\n  <\/td><td>\n  Procedures involved are \u201cSubstantive\u201d and \u201ccompliance\u201d\n  <\/td><td>\n  Analyzing\n  past performance and\n  Scrutinizing\n  selected transactions (having material effect) \n  <\/td><\/tr><tr><td>\n  Period\n  <\/td><td>\n  Transactions of a specified Accounting Period are\n  taken into consideration\n  <\/td><td>\n  No limitation of period.\n  Accounts of previous years (from starting) can be examined\n  as well.\n  <\/td><\/tr><tr><td>\n  Adverse\n  findings, if any\n  <\/td><td>\n  Negative opinion or qualified opinion expressed, with\n  or without quantification.\n  <\/td><td>\n  Determining legal aspect of fraud and\n  finding out the persons responsible for such fraud\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<p><strong>Critical Point Auditing<\/strong><br>Purpose of critical point auditing is screening out the fraud or false transactions and events from           the normal ones.<br>An analysis and evaluation of financial statements, books and records are conducted to find out :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>False credit to increase sales and corresponding debit entries.<\/li><li>Inadequacies in Internal Control System of the organization.<\/li><li>Cross debits and credits and inter account transfers<\/li><\/ul>\n\n\n\n<p><strong>Propriety Audit<\/strong><br>Main purpose of Propriety Audit is to determine the genuinity  of the transactions in Government Account. <br>It means whether entire expenditure sanctioned by the government is actually required and need based and whether all the incomes arising on account of that are fairly and timely credited to the government account.<br>It aims at determining the Value for money, whether the economy and efficiency has been achieved in the transaction and unwanted, wasteful and unnecessary expenses have been ignored.<br>If anything objectionable or any fraudulent intension is recognized then people and organizations suspected to  be behind that are questioned.<\/p>\n\n\n\n<p><strong>Case Studies<\/strong><br>Based on Balance Sheet as on 30th June, 2002,showing erosion in net worth, Vivita Ltd. filed a reference U\/S 15(1) of Sick Industrial Companies (Special Provisions) Act, 1985. Secured creditors objected on the grounds, amongst others, that:<br>(a) Requisite number of directors did not attend the meeting of Board of Directors of the company held to decide on reference to BIFR.<br>(b) Company indulged in the following:-<br><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Gave a huge discount of Rs.6.48 crore without any explanation\/justification.<\/li><li>Company devalued its investments by 90% without explaining reasons for such a devaluation.<\/li><li>Company had written off R s. 3.97 crore on account of foreign exchange fluctuations<\/li><li>Addition to gross block included Rs.26 lakhs as land development expenses, actually not incurred, as per inspection carried out by banks.<\/li><li>Depreciation increased by Rs.1.84 crore despite a fall in fixed assets<\/li><\/ul>\n\n\n\n<p>BIFR observed that the group companies (to which Vivita belonged) referred to BIFR, though engaged in different activities, adopted the pattern of reporting huge losses on slight fall in sales. Marginal fall in the sales and huge losses accompanied with large discounts in a single financial year was common to all the companies.<\/p>\n\n\n\n<p><strong>Vivita\u2019s Explanation\/representation and decision of BIFR<\/strong><br><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Vivita stated huge discounts were offered to liquidate stock, as it feared trademark infringement proceedings by another company. BIFR did not accept this as sufficient evidence was not made available and hence heavy increase in discounts and losses were not allowed<\/li><li>Devaluation of investments not admitted as Vivita Ltd failed to submit copy of B.O.D. resolution to ascertain whether it was long-term or short-term investment<\/li><li>Explanation of Vivita Ltd as for increase in depreciation was acceptable<\/li><li>Considering the market practice in the industry of taking advance from buyers and passing the same to the suppliers, BIFR noted that selling prices and the procurement prices are fixed in advance. BIFR set aside Vivita Ltd\u2019s contention of losses in trading activities and ruled that losses of the company were overstated by Rs. 34.61 crore on account of increase in raw material consumption.<\/li><li>As to increase in loans, details were not available, but in case of unsecured loans, BIFR observed that Vivita Ltd. had given preferential treatment in the payment of unsecured loans at the cost of secured loans.<\/li><li>Regarding loss of Rs.40 crore on a marginal fall in the sales, Vivita has not submitted any explanation<\/li><\/ul>\n\n\n\n<p>If you have any query regarding this <strong><a href=\"http:\/\/raaas.com\/contact.php\">Click Here<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Forensic Auditing involves conducting examination and evaluation of a firm&#8217;s or individual&#8217;s financial information and legalities for determining whether any fraud or negligence has taken place and if yes, to use the evidence collected during such Audit in the court of law. ObjectiveThe objective of FORENSIC AUDIT is to find the audit evidences which are &hellip;<\/p>\n","protected":false},"author":1,"featured_media":24,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[4,5],"class_list":["post-21","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditing","tag-forensic-auditing-in-india","tag-objective-of-forensic-auditing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Forensic Auditing - Blog | Chartered Accountant in India<\/title>\n<meta name=\"description\" content=\"Forensic Auditing - Blog | Chartered Accountant in India\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raaas.com\/blog\/forensic-auditing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Forensic Auditing - Blog | Chartered Accountant in India\" \/>\n<meta property=\"og:description\" content=\"Forensic Auditing - Blog | Chartered Accountant in India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/raaas.com\/blog\/forensic-auditing\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog | Chartered Accountant in India\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-16T06:17:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-12T06:43:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/Audit.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1128\" \/>\n\t<meta property=\"og:image:height\" content=\"528\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\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\" \/>\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:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/person\\\/49f114d1660289354e70ea8fc976af54\"},\"headline\":\"Forensic Auditing\",\"datePublished\":\"2019-01-16T06:17:35+00:00\",\"dateModified\":\"2024-03-12T06:43:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/\"},\"wordCount\":804,\"publisher\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/Audit.jpg\",\"keywords\":[\"Forensic auditing in India\",\"Objective of forensic auditing\"],\"articleSection\":[\"Auditing\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/\",\"name\":\"Forensic Auditing - Blog | Chartered Accountant in India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/Audit.jpg\",\"datePublished\":\"2019-01-16T06:17:35+00:00\",\"dateModified\":\"2024-03-12T06:43:40+00:00\",\"description\":\"Forensic Auditing - Blog | Chartered Accountant in India\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/#primaryimage\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/Audit.jpg\",\"contentUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/Audit.jpg\",\"width\":1128,\"height\":528,\"caption\":\"Forensic auditing in India\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/forensic-auditing\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/raaas.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Forensic Auditing\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/\",\"name\":\"Blog | Chartered Accountant in India\",\"description\":\"Chartered Accountant in India\",\"publisher\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/raaas.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#organization\",\"name\":\"Blog | Chartered Accountant in India\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/cropped-logo3-1.png\",\"contentUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/cropped-logo3-1.png\",\"width\":450,\"height\":120,\"caption\":\"Blog | Chartered Accountant in India\"},\"image\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/person\\\/49f114d1660289354e70ea8fc976af54\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g\",\"caption\":\"admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Forensic Auditing - Blog | Chartered Accountant in India","description":"Forensic Auditing - Blog | Chartered Accountant in India","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:\/\/raaas.com\/blog\/forensic-auditing\/","og_locale":"en_US","og_type":"article","og_title":"Forensic Auditing - Blog | Chartered Accountant in India","og_description":"Forensic Auditing - Blog | Chartered Accountant in India","og_url":"https:\/\/raaas.com\/blog\/forensic-auditing\/","og_site_name":"Blog | Chartered Accountant in India","article_published_time":"2019-01-16T06:17:35+00:00","article_modified_time":"2024-03-12T06:43:40+00:00","og_image":[{"width":1128,"height":528,"url":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/Audit.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/#article","isPartOf":{"@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/"},"author":{"name":"admin","@id":"https:\/\/raaas.com\/blog\/#\/schema\/person\/49f114d1660289354e70ea8fc976af54"},"headline":"Forensic Auditing","datePublished":"2019-01-16T06:17:35+00:00","dateModified":"2024-03-12T06:43:40+00:00","mainEntityOfPage":{"@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/"},"wordCount":804,"publisher":{"@id":"https:\/\/raaas.com\/blog\/#organization"},"image":{"@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/#primaryimage"},"thumbnailUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/Audit.jpg","keywords":["Forensic auditing in India","Objective of forensic auditing"],"articleSection":["Auditing"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/","url":"https:\/\/raaas.com\/blog\/forensic-auditing\/","name":"Forensic Auditing - Blog | Chartered Accountant in India","isPartOf":{"@id":"https:\/\/raaas.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/#primaryimage"},"image":{"@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/#primaryimage"},"thumbnailUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/Audit.jpg","datePublished":"2019-01-16T06:17:35+00:00","dateModified":"2024-03-12T06:43:40+00:00","description":"Forensic Auditing - Blog | Chartered Accountant in India","breadcrumb":{"@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/raaas.com\/blog\/forensic-auditing\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/#primaryimage","url":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/Audit.jpg","contentUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/Audit.jpg","width":1128,"height":528,"caption":"Forensic auditing in India"},{"@type":"BreadcrumbList","@id":"https:\/\/raaas.com\/blog\/forensic-auditing\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/raaas.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Forensic Auditing"}]},{"@type":"WebSite","@id":"https:\/\/raaas.com\/blog\/#website","url":"https:\/\/raaas.com\/blog\/","name":"Blog | Chartered Accountant in India","description":"Chartered Accountant in India","publisher":{"@id":"https:\/\/raaas.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/raaas.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/raaas.com\/blog\/#organization","name":"Blog | Chartered Accountant in India","url":"https:\/\/raaas.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/raaas.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/cropped-logo3-1.png","contentUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/cropped-logo3-1.png","width":450,"height":120,"caption":"Blog | Chartered Accountant in India"},"image":{"@id":"https:\/\/raaas.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/raaas.com\/blog\/#\/schema\/person\/49f114d1660289354e70ea8fc976af54","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g","caption":"admin"}}]}},"_links":{"self":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts\/21","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/comments?post=21"}],"version-history":[{"count":7,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts\/21\/revisions"}],"predecessor-version":[{"id":32,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts\/21\/revisions\/32"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/media\/24"}],"wp:attachment":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/media?parent=21"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/categories?post=21"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/tags?post=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}