This study aims to examine the development, structure, and thematic orientation of internal control research within the financial management domain. This study using bibliometric techniques, publications indexed in the Web of Science Core Collection from 2017 to 2025 were analysed. The study applies performance analysis and science-mapping methods using VOS viewer to evaluate publication trends, influential authors and journals, collaborative patterns, and keyword relationships. The findings reveal a steady increase in scholarly output, indicating sustained academic interest in internal control issues. Co-citation analyses demonstrate that the literature is grounded in established accounting and finance research, while network visualizations show growing interdisciplinary linkages with management, sustainability, and technology-related studies. Keyword analysis further suggests a gradual shift from traditional control-oriented perspectives toward broader discussions on governance effectiveness, financial performance, and digitalization. This research aims to makes a theoretical contribution by using the bibliometric analysis to reveal the trend for “internal control and financial management, on focusing how has evolved from traditional accounting-based control mechanisms toward a broader, interdisciplinary framework that integrates governance, sustainability, and performance perspectives. This study highlights the importance of strengthening internal control systems and governance practices to support transparency and accountability in financial management. The findings provide practical guidance for practitioners by showing how effective internal controls can reduce operational risk and improve decision-making. From a policy perspective, the results also point to the value of cross-country learning and policy adaptation in response to global disruptions, such as economic uncertainty and systemic shocks, to enhance financial oversight and control effectiveness.