This study seeks to investigate the mediating role of cybersecurity on the relationship between internal control and the implementation of cloud-based enterprise resource planning systems among Jordanian commercial banks, with a focus on. Descriptive-analytical methodology was used to describe and analyze the research phenomenon in all Jordanian commercial banks, totaling 12 banks. The unit of analysis included all individuals involved in internal control matters, cloud-based enterprise resource planning systems, and cybersecurity from senior and middle management in the main departments of the lower-level commercial banks. These departments included the following: banking facilities, banking operations, branch operations, risk management, inspection and internal auditing, financial control, human resources, organizational and strategic planning, investment operations, information technology, as well as accounting, internal auditing, cybersecurity, and information protection departments. The Statistical Package for Social Sciences (SPSS V.20) was utilized for data processing and analysis. The study yielded several results, with the most significant being the statistically significant impact of internal control on the implementation of cloud-based enterprise resource planning systems in Jordanian commercial banks, with cybersecurity as a mediating variable. This indicates the crucial and positive role of internal control in enhancing the level of cybersecurity when implementing cloud-based resource planning systems in Jordanian commercial banks. The study's recommendations emphasize the necessity for Jordanian commercial banks to adopt best security practices to protect their cloud-based enterprise resource planning systems. Additionally, there is a need to train employees on secure and effective system usage. The study suggests that the management of Jordanian commercial banks should implement robust and clear cybersecurity policies and procedures, encompassing access rules, defining security responsibilities, incident reporting procedures, and ensuring understanding and compliance by all bank employees.