Within Control, there is no need for a collectibles guide. Although 120 collectibles may sound like a lot, there are over double that amount in the game and they are extremely easy to collect.
You automatically get story-related collectibles for virtually everything you do (mission progress, enemy encounters, etc.) which means you're constantly earning collectibles by just following the story. Additionally, the non-story collectibles (mainly red files and recorders) are usually in plain sight in virtually every area of the game, and have a very obvious prompt the moment you get anywhere near them.
My advise would be simply pick up any red files or recorders you see, and in conjunction with the automatic collectibles, you'll have all collectibles achievement well before the end of the story. I personally got 40 collectibles during Mission 2, 80 collectibles during Mission 4, and 120 collectibles during Mission 6 by doing this.