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

Carrasco-Oré S.; Chauca-Lopez J.A.; Felipe-Bravo G.M. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2026) · DOI: 10.18687/laccei2026.1.1.648

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.

Instituciones: Universidad Tecnológica del Perú