This study aims to provide assurance to senior management on the adequacy of the controls to ensure the IT infrastructure was planned, managed and maintained to support efficient operations and analyze risk assessment and know the role of it auditors to deal with risks which threats attain strategic objectives. The study population consists of the internal auditors in Jordan commercial banks. the most results : Audits can focus on such major IT assets as ERP systems and help management to make rational decisions in investing in IT assets to attractive new customers and make core competences for company, technology infrastructures have continued to grow in size and complexity. Servers, storage area networks (SANs), and network attached storage (NAS) and Audit risk assessment Evaluation of risks related to the value drivers of the organization, covering strategic, financial, operational, and compliance objectives, Audit risk assessment Evaluation of risks related to the value drivers of the organization, covering strategic, financial, operational, and compliance objectives. and most recommendations are An audit to verify that IT management has developed an organizational structure and procedures to ensure a controlled and efficient environment for information process and risk assessment is the identification and analysis of relevant risks to the achievement of an organization's objectives, important to care risk assessment is the identification and analysis of relevant risks to the achievement of an organization's objectives.