CIA Part 1 - Q7

7. Which of the following would not be considered a stated purpose of the IIA (as listed in the organization’s articles of incorporation)?

a. To cultivate, promote, and disseminate knowledge and information concerning internal auditing and subjects related to internal auditing.

b. To establish and maintain high standards of integrity, honor, and character among internal auditors.

c. To publish the technical journal, The Internal Auditor.

d. To promote social intercourse among the IIA’s members.

c. Correct. According to the articles of incorporation, the objectives of The IIA are: 

(1) to cultivate, promote, and disseminate knowledge and information concerning internal auditing and subjects related to internal auditing; 

(2) to establish and maintain high standards of integrity, honor, and character among internal auditors; 

(3) to promote social intercourse among its members; 

(4) to furnish information regarding internal auditing and the practice and methods thereof to its members, to other persons interested therein, and to the general public, and 

(5) to cause the publication of articles related to internal auditing and practices and methods thereof; and others (review all of the stated objectives). Publishing the technical journal, The Internal Auditor, is a method to promote the professionalism of internal auditing, but it is not a specific stated purpose.