The general objective of the research was to discuss and analyze modern mechanisms to raise the efficiency and effectiveness of the internal control system in light of recent technological developments in the business environment, which include information and communications technology, cloud computing and digital block chain technology, where the use of network means for financial management of institutions has become an inevitable trend. For future development, which affects the strengthening and raising the efficiency and effectiveness of the internal control system, improving performance and increasing the value of the company. Internal control is part of the organization's governance system and how to manage risks, which are understood, implemented and actively monitored by the board of directors and employees to take advantage of opportunities and confront threats to achieve the goals of the organization . Where internal control plays an important role in preventing and detecting risks, it provides real and fair financial information and improves operational efficiency. In order for the researcher to achieve this goal, a set of hypotheses were developed and tested for their validity, and the characteristics of the study sample were determined, validity and reliability tests were conducted for the questionnaire list and then descriptive analysis of the study data. Then, it is followed by exposure to test the validity or falseness of the study's hypotheses