Abstract

LECCA RENGIFO, Luis Rolando; PAZ MEDRANO, Harrison Jordi  and  MENDOZA DE LOS SANTOS, Alberto Carlos. Internal control measures to preserve data security within e-commerce companies: A systematic review. Rev. Cien. Tec. In. [online]. 2023, vol.21, n.27, pp.23-34. ISSN 2225-8787.  https://doi.org/10.56469/rcti.v21i27.881.

E-commerce has experienced exponential growth in recent years, which has led to a considerable increase in the amount of confidential data stored and handled by companies in this sector. For this reason, it is essential to ensure the security of this data to protect both the reputation of the company and the privacy of users. Internal control has become one of the main approaches to assess the reliability and efficiency of organizational management systems, the same that allows designing audit tests and thus determine the degree of confidence that can be obtained in the information handled in e-commerce; so in this systematic review, we establish the following question: What are the different measures used in internal control and how they are applied in e-commerce companies?. To answer this question, the review of articles published in Scopus, Science Direct and IEEE Xplore, was conducted from 2018 to 2023.

Keywords : Internal control; Data protection; E-commerce; Privacy.

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