On Monday, October 12, 2026, fourth-year students from the Department of Business Administration at Cihan University–Erbil conducted an educational visit to the Kurdistan Region–Iraq Branch of the Board of Supreme Audit. The visit was supervised by Assistant Lecturer Hevi Mohammed Qader.

The students were received by Mr. Mohsen Mohammed Saleh, Director of Training and Development at the institution, who led them on a guided tour of the department and explained its key functions.

 The visit continued in the conference hall, where Mr. Mohsen delivered a lecture on the concept of financial auditing, its main divisions, and its relationship with governmental institutions in the Kurdistan Region and the federal government.

Through discussions and questions, the students gained insights into the institution’s role in auditing and monitoring government revenues collected through fees imposed on regional government departments and border crossings.

They also learned about the auditing procedures carried out before these revenues are transferred to the Kurdistan Regional Government Presidency.

The lecture further addressed how these revenues are used to pay employee salaries, develop infrastructure, and meet government needs, enhancing the students’ understanding of the importance of financial auditing in economic development.

Finally, Mr. Mohsen explained the two main types of auditing: internal and external auditing. He discussed their different purposes and procedures, helping the students understand their roles in ensuring financial accountability and transparency.