Saudi Cultural Missions Theses & Dissertations
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Item Restricted Impact of Continuous Auditing and Centralising the Purchasing Functions for Higher Internal Audit Effectiveness: A Study of Saudi Arabia Companies(Victoria University, 2024-08) Altowaijri, Hamad; Everett, Sophia; DeSilva, ChitraAbstract This research examines internal audit effectiveness and the factors influencing internal auditors’ intentions to use continuous auditing in non-financial companies in Saudi Arabia. Specifically, employing the resource-based theory, this study explores the effects of continuous auditing and the centralisation of purchasing functions on the effectiveness of internal audit. Additionally, utilising the unified theory of acceptance and use of technology, this research investigates how performance expectancy, facilitating conditions, effort expectancy and social influence affect internal auditors’ intentions to adopt continuous auditing. The data for this research were gathered utilising a questionnaire method. Questionnaires were distributed to internal auditors in non-financial companies in Saudi Arabia, resulting in 152 completed and useable questionnaires. The data were analysed using the Statistical Package for the Social Sciences. This study employed two multiple regression analyses, estimated using ordinary least squares methods. The findings from the first multiple regression model indicated that both continuous auditing and the centralisation of purchasing functions were significant factors influencing internal audit effectiveness in non-financial companies in Saudi Arabia. Specifically, in the first regression model, continuous auditing and the centralisation of purchasing functions accounted for 20.2% of the variance in internal audit effectiveness. Moreover, continuous auditing was the most important factor affecting the effectiveness of internal audit. The findings from the second multiple regression model revealed that performance expectancy was the sole significant factor influencing internal auditors’ intentions to use continuous auditing. In the second regression model, performance expectancy accounted for 33% of the variance in the internal auditors’ intentions to use continuous auditing. According to the resource-based theory, non-financial companies in Saudi Arabia enhance their internal audit effectiveness and gain a competitive advantage by implementing continuous auditing and centralising purchasing functions. These functions are important for ensuring more efficient and effective audit processes, which can lead to better decision-making and overall organisational performance. Moreover, with respect to the unified theory of acceptance and use of technology, there is a need for non-financial companies in Saudi Arabia to develop training programs to enhance their internal auditors’ understanding of the benefits of continuous auditing and its potential for improving internal auditors’ performance. These training courses should focus on demonstrating to internal auditors how implementing continuous auditing can increase their performance efficiency and effectiveness.14 0Item Restricted BEYOND BORDERS: LITERARY ENCOUNTERS WITH THE ARABIAN PENINSULA ACROSS THE CENTURIES(Purdue University, 2024-12) Alhallafi, Ahlam; Bartlett, Robyn A.; Powell, Manushag N.; Lukasik, Christopher J.; Schneider, Paul R.The Arabian Peninsula’s diverse environmental landscapes have profoundly influenced its internal cultures and shaped its interactions with the wider world. However, there remains a persistent tendency to view this region as isolated and disconnected from global dynamics. This anthology seeks to challenge that misconception by situating Arabia firmly within a global context, emphasizing its environmental diversity and interconnectedness. It serves as a comprehensive educational resource for undergraduate students and engages a broader audience interested in the peninsula’s cultural and environmental heritage. The collection explores three key themes: the cultural and economic history of coffee, the interconnectedness of the Red Sea’s coral reefs with the peninsula, and the richness of the Arabian Desert. Beginning in the bustling markets, Jean de La Roque and Sir John Malcolm’s accounts of the early coffee trade highlight its profound economic and cultural impacts. Insights from T.E. Lawrence and Gertrude Bell, along with Ali Al-Naimi’s narrative, trace coffee’s evolution from a regional commodity into a modern global economic force, illustrating how this simple bean became integral to the peninsula’s identity and its connections with the wider world. Bridging the gap between land and sea, the anthology transitions to the Red Sea’s coral reefs as a symbol of environmental diversity. Through the narratives of voyagers like Emily Ruete, pilgrims such as Shakib Arslan and Lady Evelyn Cobbold, and adventurers like Henri de Monfreid, this section portrays how these marine ecosystems have facilitated cultural exchanges, navigation, and personal transformation. The coral reefs are depicted not merely as biological wonders thriving under extreme conditions, but as integral elements that connect the peninsula with surrounding seas, emphasizing Arabia’s connectedness with the ancient trade routes and modern shipping networks. The final section re-examines the Arabian Desert, challenging its perception as a barren wasteland. Through the observations of Carsten Niebuhr, the travels of Freya Stark, the narratives of Abdelrahman Munif, and the memoirs of Huda Al-Ghoson, the anthology unveils the desert’s cultural and historical richness. It illustrates the adaptability of life in the desert and its significant role in economic and cultural exchanges, highlighting the desert as a space of vitality and heritage rather than desolation. By integrating the stories of coffee, coral reefs, and the desert, this anthology offers a comprehensive view of how these elements have shaped—and been shaped by—the dynamic environment of the Arabian Peninsula. It bridges the gap between land and sea to reflect the region’s environmental diversity and global interconnectedness, providing a holistic perspective that honors the full spectrum of the Arabian Peninsula’s identity. This collection underscores the importance of recognizing Arabia’s integral role in global environmental and cultural systems, fostering a more nuanced and connected understanding of the region.24 0Item Restricted Different Approaches to Ancient Geography: Phytochemical Analysis and the Land of Punt(Saudi Digital Library, 2023-09) Andeejani, Abdulkareem; Wilson, PenelopeThe land of Punt and the centuries' old debate surrounding its location had long fascinated many onlookers, enchanted by depictions of a people and a land almost defined by frankincense. Incidentally, most the debates and research surrounding it had been almost devoid of any objects that could be called "Puntite" across the literature. Also incidentally, the defining object (frankincense) had never been examined to the end of identifying a geoprovenance. As such, this paper aims to outline a possible area that might have been considered "Punt" through an extensive literature review and reinterpretation in relation to archaeological frankincense in Egypt contemporaneous to contacts with Punt. Historical, philological, and artistic arguments that have dominated the debate were then placed against the results extrapolated from previous studies on archaeological frankincense to find a corresponding potential location to identify with Punt. The resulting location from the examination of different arguments through the perspective provided by the archaeological frankincense's geoprovenance led to the Bab el-Mandeb Strait being the most likely likely candidate.31 0