<![CDATA[Digital internal control has become a growing research domain as organizations integrate digital technologies into governance, risk management, and assurance processes. This study conducts a bibliometric analysis to map the intellectual structure, thematic evolution, collaboration patterns, and most influential works in digital internal control research. Data consisting of 66 documents published between 2002 and 2026 were retrieved from the Scopus database and analyzed using VOSviewer through keyword co-occurrence, overlay, density, co-authorship, institutional, and country collaboration mapping, complemented by citation analysis. The results show that the field is organized around four thematic clusters: digital transformation and internal control effectiveness, internal control systems and information management in the digital economy, ESG performance and decision making, and a separate biomedical cluster in which the term internal control refers to laboratory quality assurance. The overlay visualization indicates a clear shift from engineering and laboratory applications toward corporate governance themes, with ESG performance, digitization, and internal control effectiveness emerging as the most recent topics. Citation analysis reveals that the most influential studies are empirical works from China linking digital transformation to internal control quality and firm productivity. Collaboration networks remain limited and fragmented, with China acting as the dominant hub, indicating substantial room for broader international and cross-institutional cooperation.]]>
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