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This study aimed to investigate the Importance of Committee of Sponsoring Organizations (COSO) Model for Enterprise risks management (ERM) Implementation in Enhancing the Effectiveness of Internal Control Systems in the Jordanian Commercial Banks. To achieve this goal a questionnaire was designed and distributed to a random sample of (65) respondents including financial managers, audit managers, internal auditors, and department of IT. (58) Questionnaires were valid for analysis at rate of (89%). The study population consists of all commercial banks in Jordan (13). The study hypotheses were tested using the descriptive and analytical approach. The findings showed a high level evaluation according to study sample point of view towards the importance of (COSO-ERM) Model Implementation in Enhancing the Effectiveness of Internal Control Systems in the Jordanian Commercial Banks. Certain differences in details of component evaluation, Enterprise risk management came first in ranking; followed by events identification; internal control environment, objective setting; information and communication; risk assessment; monitoring; risk response, and control activities. The study recommends banks management to give more attention for continuous improvement to their internal control and accounting systems, to keep up with Business environment improvement especially the continuous follow-up of the concerned activities, and arming the staff in various jobs and levels with necessary educations and skills.

journal of social sciences

The Importance of (COSO-ERM) Model Implementation in Enhancing the Effectiveness of Internal Control Systems in the Jordanian Commercial Banks (Field Study)