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To establish how the use of information technology (hardware and software) can optimize the actions of Internal Control applied to the credit area of banks in Metropolitan Lima. The universe included the banks of Metropolitan Lima, the unit of analysis was the Internal Control of the credit area; the sample consisted of 80 people including accountants, auditors and officers of three banks: Mibanco, Banco Financiero and Banco de Comercio, the main techniques used for this study were statistics, both for the tabulation, processing and analysis of the results. All the results obtained favor the model, which has allowed us to reject the null hypothesis and accept the alternative hypothesis that the use of information technology facilitates the optimization of internal control actions applied to the credit area of banks in Metropolitan Lima.
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