Abstract: The Nigerian banking sector has its shortfalls traceable majorly on capital inadequacy, huge non-performing loans, lack of transparency, and disheveled internal control strategies. This study is hinged on providing empirically findings on internal control strategies influence on listed commercial banks financial performance in Nigeria within 2000-2018 respectively. Secondary data sourced were analyzed through the error correction mechanism (ECM) for identified long-run co-integrating relationship that exists among variables, and t-statistics output were employed to test formulated hypotheses in the study.