Mitigation strategies for cyberattacks on electronic invoicing systems: A systematic literature review

Authors

  • Shelvy Carrasco-Ore Universidad Tecnológica del Perú UTP - (PE)
  • Julio Andres Chauca-Lopez Universidad Tecnológica del Perú UTP - (PE)
  • Gaby Mónica Felipe-Bravo Universidad Tecnológica del Perú UTP - (PE)

DOI:

https://doi.org/10.18687/LACCEI2026.1.1.648

Keywords:

Electronic invoices, electronic commerce, risk management, risk mitigation, risk control

Abstract

The growing adoption of electronic invoicing has brought operational benefits but also increased cybersecurity risks. This study conducts a systematic literature review of scientific publications from 2020 to 2025 to identify cyberattack mitigation strategies applied to electronic invoicing systems. The PRISMA approach and the PICO model were used to structure the search, resulting in the selection of 62 relevant articles from Scopus and Dimensions. The findings reveal a predominance of preventive approaches based on artificial intelligence, blockchain, and big data. Protection gaps were also identified in sectors such as SMEs and retail. The study proposes future research directions focused on integrating predictive tools with adaptive regulatory frameworks.

Downloads

Published

2026-07-27

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

LACCEI retains copyright of all published articles under the terms of its copyright transfer agreement. As the copyright holder, LACCEI distributes the articles to the public under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0).

How to Cite

Carrasco-Ore, S., Chauca-Lopez, J. A., & Felipe-Bravo, G. M. (2026). Mitigation strategies for cyberattacks on electronic invoicing systems: A systematic literature review. LACCEI, 1(14). https://doi.org/10.18687/LACCEI2026.1.1.648

Most read articles by the same author(s)