Which item is wrong?

The IIA has described its original objectives in 1941 when it was first established:

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

b. to develop, promote, and disseminate knowledge and information concerning internal accounting procedures;

c. to establish and maintain high standards of integrity, honour and character among internal auditors;

d. to furnish information regarding internal auditing and the practice and methods thereof to its members.