Authors - Windy Permata Suyono, Dwi Handarini, Eka Septariana Puspa, Surya Anugrah, Nuramalia Hasanah, Ratna Anggraini, Sabo Hermawan, Rio Firnanda Abstract - This study aims to develop an AI-Based Digital Audit Maturity Frame work integrated with SPIP to support Smart SME Governance and Sustainable Development Goal 9 (SDG 9). The study employs a systematic literature review approach by analyzing 50 relevant articles published between 2020 and 2026 re lated to artificial intelligence in auditing, digital audit maturity, internal control systems, smart governance, SMEs, and sustainable innovation. The findings in dicate that artificial intelligence technologies significantly improve audit effec tiveness, governance transparency, operational efficiency, and organizational re silience. The study also reveals that digital audit maturity and SPIP-based internal control systems play important roles in supporting sustainable digital transfor mation and adaptive governance within SMEs. Based on the literature synthesis, this study proposes a conceptual framework consisting of input factors, digital transformation processes, digital audit maturity levels, SPIP-based internal con trol systems, smart SME governance, and SDG 9 achievement. The proposed framework contributes theoretically by integrating technological capability, gov ernance systems, internal control mechanisms, and sustainability perspectives into a unified governance model. Practically, the framework provides guidance for SMEs, policymakers, auditors, and digital transformation practitioners in strengthening sustainable AI-driven governance implementation.
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