Medidas de control interno para preservar la seguridad de los datos dentro de las empresas e-commerce: Una revisión sistemática
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Rev. Cien. Tec. In.
Abstract
El comercio electrónico ha experimentado un crecimiento exponencial en los últimos años, lo que ha llevado a un aumento considerable en la cantidad de datos confidenciales que almacenan y manejan las empresas de este sector. Por esta razón, es fundamental garantizar la seguridad de estos datos para proteger tanto la reputación de la empresa como la privacidad de los usuarios. El control interno se ha convertido en uno de los principales enfoques para evaluar la confiabilidad y eficiencia de los sistemas de gestión organizacional, misma que permite diseñar pruebas de auditoría y de esta manera determinar el grado de confianza que se puede tener en la información manejada en el comercio electrónico, por ello en la presente revisión sistemática establecemos la siguiente pregunta: ¿Cuáles son las diferentes medidas utilizadas en el control interno y cómo se aplican en las empresas de comercio electrónico?, para responder esta interrogante se efectuó la revisión de artículos publicados en Scopus, Science Direct y IEEE Xplore, dentro del periodo 2018 - 2023.
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.
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.
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Vol. 21, No. 27