Abstract
This study aims to Identifying the concept of internal control efficiency related to control environment under the usage of IT tools, and Identifying the role of risk assessment increasing the internal control efficiency through the optional use of IT tools. The study community consists of internal auditors in the Islamic banks in the State of Kuwait. The study tool consisted of preparing a questionnaire that takes into account the objectives and variables of the study. Most results: The internal auditor has a role in assessing the information security policies which depend on It tools and preventing their penetration or the modification of the accounting programs and their contents illegally, and The ability of the internal auditor to assess the monetary value of the risks that face the bank and which are resulted from using IT tools; and consequently, the financial statements express truly the monetary events that occur in the bank. Most recommendations: The information technology tools are double-edged for the internal auditor. The first edge represents the risks related to penetrating or modifying the financial statements as well as the unauthorized access. The second edge represents the advantages that the auditor can utilize from using IT tools represented in the speed and accuracy in exchanging accounting data and information, and Holding seminars and conferences specialized in audit information technology whose axes focus on using various IT tools in the internal auditing process and functions.