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.19 0Item Restricted The Critical Success Factors for Security Education, Training and Awareness (SETA) Programme Effectiveness: A Lifecycle Model(0022-09-30) Alyami, Areej Nasser; Sammon, David; Neville, Karen; Mahony, CarolanneSecurity Education, Training, and Awareness (SETA) programmes are one of the most important cybersecurity strategies to protect the valuable assets of any organisation, raise awareness, change behaviour, comply with Information Systems (IS) security policy, and minimises IS security threats. The significance of SETA programmes is widely accepted by both academics and practitioners. However, more research is needed to improve SETA programme effectiveness in organisations. A review of the relevant IS/cyber security literature reveals a lack of research into the Critical Success Factors (CSFs) for SETA programme effectiveness. Therefore, this research study explores the CSFs for SETA programme effectiveness. A multi-stage research design is adopted for this research study. Stage One involves the gathering and analysis of lived experiences (using semi-structured interviews) from 20 key expert informants. Emerging from this stage are 11 CSFs for SETA programme effectiveness. These CSFs are mapped along the phases of the SETA programme lifecycle (design, development, implementation, evaluation). Furthermore, 9 relationships between these CFSs are identified (both within and across the lifecycle phases). This research output is a Lifecycle Model of CSFs for SETA programme effectiveness. Stage Two of this research involves an evaluation of the importance of the 11 CSFs for SETA programme effectiveness (emerging from stage one). This evaluation is achieved through administering a short online survey questionnaire (completed by 65 respondents - IS/cyber security professionals) and a series of follow-up probing interviews (with 9 IS/cyber security professionals – 4 key informants for stage one, and 5 survey respondents for stage two). Emerging from this stage is a ranked list of CSFs and 5 guiding principles to overcome the challenges of delivering an effective SETA programme. This research output is an evaluated Lifecycle Model of CSFs for SETA programme effectiveness. Overall, this research provides a depth of insight contributing to both theory and practice and lays the foundation for further research.55 0Item Restricted Effectiveness of Strategies, Models, or Training programmes on Reducing Physical Restraints for Managing Challenging Behaviour in Mental Health Nursing Settings: A Systematic Review.(2023-06-08) Alruwaythi, Ohud; Galway, KarenBackground: The use of physical restraints to handle challenging behaviour in mental health nursing settings is a controversial issue that can have unfavourable effects on patients and staff. To decrease the use of physical constraints, it is critical to identify successful strategies, models, or training programmes. Objectives: This systematic review aimed to evaluate the effectiveness of various strategies, models, or training programmes used to reduce physical restraints for managing challenging behaviour in mental health nursing settings. To achieve this aim and guide the review, three objectives were determined. Methods: The review included studies published from 2012 to 2022 and adhered to PRISMA guidelines. A systematic search was undertaken of the following electronic databases: CINAHL (Cumulative Index to Nursing and Allied Health Literature), PubMed, PsycINFO, Scopus, and Medline. The systematic search strategy was created with the help of a professional librarian. In addition, manual article searches were conducted, and the reference lists of relevant papers were examined. The quality of each study was evaluated using a predetermined framework. Results: A total of 14 studies met the inclusion criteria and were included in the review. These assessed a variety of interventions, including the use of alternative interventions such as de-escalation methods, the Six Core Strategies, the Safewards Model, training programmes for healthcare workers, and policy implementations. The findings demonstrated that staff training programmes were successful in lowering the frequency and length of physical restraint usage. Moreover, the introduction of these programmes was associated with a boost in employee attitude and confidence as well as a decline in violence and injuries. Conclusion: This review suggests that strategies, models, and training programmes designed to reduce the use of physical restraints in mental health nursing settings can be effective. However, the heterogeneity of the interventions, duration of the training, and the reported outcomes emphasize the need for additional research to determine the most successful approaches. Nonetheless, this review offers significant insights into possible alternatives to physical restraints that can enhance patient outcomes and uphold human rights principles in mental health care.29 0Item Restricted Effectiveness and safety of apixaban compared to warfarin in atrial fibrillation by BMI: a non-interventional cohort study using the UK’s Clinical Practice Research Datalink (CRPD)(2022-08-30) Bin Hammad, Turki; Wing, KevinBackground: Current guidelines recommend starting anticoagulation therapy for patients with non-valvular atrial fibrillation (NVAF) and an increased risk of stroke. Warfarin was the anticoagulant of choice for a long period before apixaban showed superiority in the Apixaban for Reduction in Stroke and Other Thromboembolic Events in Atrial Fibrillation (ARISTOTLE) study on the prevention of stroke/systemic embolism and bleeding. However, little is known about their effects on overweight and obese patients compared to normal weight populations, with concerns that obesity might undermine apixaban’s effects because of its fixed dosing across body mass index (BMI) groups. Methods: I emulated a target trial mirroring the ARISTOTLE study using data from the Clinical Practice Research Datalink (CPRD) linked to secondary databases. I estimated the BMI-stratum-specific hazard ratios to investigate the non-inferiority or superiority of apixaban compared to warfarin in NVAF patients in rates of a composite of stroke/systemic embolism (SE) (primary effectiveness outcome) and their individual components or superiority in major bleeding (primary safety outcome) and all-cause mortality. Results: In 51,520 patients, apixaban was non-inferior in all groups of BMI on the composite of stroke/SE with multivariable adjusted hazard ratios (HRs) of 1.11 (95% CI: 0.93, 1.32; p:0.257) in the normal weight, 1.06 (95% CI: 0.90, 1.25; p:0.459) in the overweight and 0.98 (95% CI: 0.83, 1.17; p:0.857) in the obese groups with no evidence of statistical interaction (interaction-p: 0.563). In major bleeding, apixaban was superior in normal weight (HR: 0.79; 95% CI: 0.67, 0.94; p:0.008), overweight (HR: 0.75; 95% CI: 0.64, 0.87; p:<0.001) and obese groups (HR: 0.79; 95% CI: 0.68, 0.91; p:<0.001) with no evidence of interaction (interaction-p: 0.797). Conclusion: In NVAF, BMI was not an effect modifier of the effectiveness and safety of apixaban compared to warfarin. BMI-stratum-specific estimates were consistent in overweight and obese compared to normal weight patients.14 0Item Restricted The Impact of Prone Position on Mechanically Ventilated Patients with Covid19-ARDS, systematic review(Abdulhakeem Alotaibi, 2023-03-22) Alotaibi, Abdulhakeem; Zolfaghari, Parjam; Abu Kursi, AdelBackground Over the last few years coronavirus has spread rampantly, effecting each nation in various ways. This virus causes acute respiratory syndrome (SARS-CoV-2) which must be aided by mechanical respiration. Prone position ventilation is a known technique that enhances oxygenation in COVID-19 patients suffering from serious acute respiratory distress syndrome (ARDS). Methodology This study conducted a systematic analysis of randomised controlled trials (RCTs) that commenced from January 2019 and onwards. The study’s purpose was to measure the effectiveness of prone position applications on individuals with mechanical ventilation who suffered from COVID-19 induced ARDS compared to those administered the supine position treatment. Results Research elected two sufficient randomised controlled trials for this study. Both studies included 452 patients who showed that application of the prone position technique correlates with a substantial enhancement in PaO2/FiO2, considerable rise in static lung compliance and insignificant variations in the extubation rate. This suggests that the prone position approach causes minimal complexities, thus is innocuous for COVID-19 patients. Prone emplacement did not considerably reduce the death rate during the 60 day time period or the length of hospital admission. Moreover, there was no meaningful influence on the 30 day period without invasive or non-invasive mechanical ventilation. No effect was stated during the 60 days without critical care observation or hospitalisation. The majority of trials explained that there was discomfort or musculoskeletal pain from the prone emplacement and desaturation. Conclusion Prone position application for COVI-19 induced ARDS is a safe and effective practice in patients with severe hypoxemic respirational malfunction. Despite prone posture being ineffective in limiting endotracheal intubation requirements compared to typical care that did not implement the prone emplacement, the clinical advantages of prone posture are significant.28 0