This study aims to explore the role of digital-based operational innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background lies in the growing need for MSMEs to adapt to technological advancements in order to maintain their existence and improve business performance amid increasingly intense competition. Using a qualitative approach with a literature review method, data were collected from various credible academic sources published within the last five years (2019–2024), including journals, institutional reports, and relevant literature. The findings reveal that the adoption of technologies such as digital point-of-sale (POS) systems, cloud-based inventory management, and Customer Relationship Management (CRM) significantly contributes to operational efficiency, market expansion, and service quality improvement. However, the digitalization process among MSMEs still faces several challenges, including low digital literacy, limited infrastructure, and inadequate access to training. In conclusion, the success of MSME digital transformation heavily depends on the collaboration between business actors, government, academia, and other stakeholders to build an inclusive and sustainable digital ecosystem.

Fraud in the government sector is a serious issue that can threaten the stability and efficiency of governance. This study aims to analyze the role of internal government auditors in mitigating fraud risk. The method used is a literature review with a qualitative descriptive approach, examining 10 relevant journals. The results indicate that internal auditors play a crucial role in detecting and preventing fraud by thoroughly examining internal control weaknesses and utilizing modern technology such as Whistleblowing Systems. The effectiveness of internal audits is supported by strong leadership and high awareness of fraud risks, as well as appropriate structural reform policies. The study concludes that effective internal auditing is essential in enhancing transparency and accountability and recommends the need for comparative analysis across regions to evaluate the diversity of internal audit practices. Additionally, further research is needed to explore the impact of information technology and Whistleblowing Systems in fraud prevention, as well as the role of leadership and organizational culture in supporting the internal audit function.