Impact of COSO and COBIT5 Regulatory Integration in the Correct Application of Cyber Governance in Jordanian Commercial Banks
Professor Dr. Osama Abdel Munem Ali

Abstract
This study aimed to demonstrate the effect of the regulatory complementarity of COSO and COBIT5 decisions on the correct application of cyber governance in Jordanian commercial banks. The study population included Jordanian commercial banks, whose number until the end of 2019 was (13) banks. Due to the limitations of the study population, a comprehensive survey method was adopted in determining the study sample, as the study sample included the entire population of the study. The researcher also used the proportional stratified sampling method for the purposes of representing the study population, so that it included selecting a sample of individuals working at the upper and middle administrative levels in Jordanian commercial banks. And To answer the questions and hypotheses of the study, the Statistical Package for Social Sciences - SPSS was used, and linear correlation and hierarchical regression analysis were used to choose the study hypotheses. Many results were reached, the most important of which was that the supervisory complementarity of the decisions of the COSO and COBIT5 Committee exists in the correct application of cyber governance in Jordanian commercial banks. Management in a timely manner, and taking into account the needs and requirements of users of information and communication systems when updating the internal control system according to the directions of the COSO and Cobit 5 decisions, in order to achieve the correct application of cyber governance in it.

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