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

Autores/as

  • 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

Palabras clave:

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

Resumen

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.

Descargas

Publicado

2026-07-27

Número

Sección

Articles

Licencia

Licencia Creative Commons

Esta obra está bajo una Licencia Creative Commons Atribución-NoComercial-CompartirIgual 4.0 Internacional.

LACCEI conserva el copyright de todos los artículos publicados bajo los términos de su acuerdo de transferencia de copyright. Como titular del copyright, LACCEI distribuye los artículos al público bajo la Licencia Internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0 (CC BY-NC-SA 4.0).

Cómo citar

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

Artículos más leídos del mismo autor/a