Inhibitory control, the ability to suppress irrelevant thoughts or actions, is central to cognitive and social development. Protracted maturation of frontal brain networks has been reported as a major restraint for this ability, yet, young children, when motivated, successfully inhibit delayed responses. A better understanding of the age-dependent neural inhibitory mechanism operating during the awaiting-to-respond window in children may elucidate this conundrum. We recorded ERPs from children and parental adults to a visual-spatial working memory task with delayed responses. Cortical activation elicited during the first 1000 ms of the awaiting-to-respond window showed, as predicted by prior studies, early inhibitory effects in prefrontal ERPs (P200, 160–260 ms) associated with top-down attentional-biasing, and later effects in parietal/occipital ERPs (P300, 270–650 ms) associated with selective inhibition of task-irrelevant stimuli/responses and recurrent memory retrieval. Children successfully inhibited delayed responses and performed with a high level of accuracy (often over 90%), although, the prefrontal P200 displayed reduced amplitude and uniformly delayed peak latency, suggesting low efficacy of top-down attentional-biasing. P300, however, with no significant age-contrasts in latency was markedly elevated in children over the occipital/inferior parietal regions, with effects stronger in younger children. These results provide developmental evidence supporting the sensorimotor recruitment model of visual-spatial working memory relying on the occipital/parietal regions of the early maturing dorsal-visual network. The evidence is in line with the concept of age-dependent variability in the recruitment of cognitive inhibitory networks, complementing the former predominant focus on frontal lobes.