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

Abstract

ABSTRACT
This study aimed to determine the impact of the implementation of the (COSO) framework for internal control in Jordanian commercial banks and its effectiveness in reducing the risks of cloud accounting, as the study dealt with all the variables related to the (COSO)framework. by highlighting the relationship between the framework of (COSO) for internal control and the presence of cybersecurity, which will enhance stability in the banking sector. To achieve the objectives of the research, a questionnaire related to the subject of the research was prepared and distributed to respondents working in Jordanian commercial banks. The results confirmed the existence of a statistically significant impact on the implementation of the internal control elements according to the COSO framework, as it was found that there is an impact for each of these elements in reducing the risks of cloud accounting.