The youngsters hold pistols to the back of the men’s heads – before pulling the trigger and watching them slump to the ground.
It is believed to have been carried out by the group's Afghanistan and Pakistan affiliate, SITE Intelligence said.
The two men killed were captured members of the Taliban who ISIS deemed to be guilty of spying.
Spying is often used by the group as a catch-all justification to carry out a death sentence.
However, the video is not the first time ISIS has been found to use child soldiers.
It regularly releases propaganda videos featuring its so-called "Cubs of the Caliphate" undergoing military training.
Youngsters appearing to be no bigger than toddlers are seen learning how to shoots guns and use knives in the clips.
ISIS named its latest video "Khorasan, The Graveyard of Murtadeen 2".
This is a reference to the Khorasan Province - the territory straddling Pakistan and Afghanistan it claims to operate in.
It is also the second video in a series about this area being the graveyard of "murtadeen", a term which translates to "apostate".
The past few months have seen a renewed push for notoriety by the group's propaganda agencies after it suffered a series of crushing battlefield defeats.
Yesterday an ISIS truck bomb was (Click on the link below to read more)
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What a world?

Jesu!

So much peace in Islam countries... Even Turkey is Not left out

SeverusSnape:
Jesu!

Hey!

Africans should get out of Islam.