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.21 0Item Restricted The Impact of Cloud Computing on the Skills, Autonomy, and Professional Identities of Junior External Auditors Case Studies of Three of the Big Four Audit Firms in Saudi Arabia(The University of Sheffield, 2024-01) Alromaihi, Alaa; Lee, Bill; Matos De, Juliana; Ji, JiaoThis thesis critically applies the Marxist (1954) analysis of capitalism and labour process theory (LPT) to investigate the impact of technological advances – specifically the introduction of Cloud Computing – on the work and experiences of junior external auditors at three of the Big Four audit firms in Saudi Arabia. While previous research has predominantly focused on the organisational level, this study shifts the focus to concentrates on the individual level. The study undertakes three case studies, 29 in-depth semi-structured interviews with junior and senior external auditors, managers, and partners providing a comprehansive perspective of the transformative effects of Cloud technology on the career development of jounior auditors. Responding to calls for more qualitative studies in the field of accounting research and more research in developing countries, this thesis expands the scope of Cloud Computing research. The findings reveal aspects of deskilling in the reduced demand for physical and mental effort, while the enhancement of juniors’ technical skills represents a form of reskilling. Notably, the decrease in autonomy among junior auditors, attributed to the centralising effect of the Cloud, provides support for LPT, illustrating how technological and procedural changes can reshape power dynamics in the workplace. The findings emphasis the dynamic interplay between technology and labour processes; highlighting significant shifts in the roles, behaviours, and attitudes of junior auditors due to the adoption of Cloud technology.59 0