Dakito Alemu (PhD)Moa Kedida2026-03-032026-03-032025-08https://etd.aau.edu.et/handle/123456789/7788This study assesses of the internal control in Ethiopian commercial banks, emphasizing their role in ensuring financial sustainability. Focusing on 10 out of 30 banks categorized by size, the research employed a descriptive design and collected primary data via questionnaires from 226 staff (91% response rate) across key departments, analyzed using SPSS version 27. Findings revealed that while internal controls aligned with the COSO Framework were generally effective, effectiveness varied among banks, offering insights for improvement in enhancing overall effectiveness of internal control due to the nature of the riskiness of the banking sectors and its impact on financial performance.en-USInternal controlsEthiopian banksCOSO frameworkThesis