alshaikh, saleh, and Emad Yousef Ahmad. 2023. “The Effect of the (COSO) Framework for Internal Operational in Reducing the Risks of Cloud Accounting and the Role of Cybersecurity in Jordanian Commercial Banks”. Jadara Journal of Research and Studies 9 (2):79-115. https://doi.org/10.54161/jrs.v9i2.215.