Gobernanza y control interno en el empleo público municipal: estudio de caso con enfoque desde el modelo COSO 2017

Problem Statement: Municipal governments face persistent challenges in governance, accountability, and the professionalization of public employment. In this context, internal control is often viewed as a regulatory requirement, without leveraging its strategic potential to strengthen administrative meritocracy. Objective: To analyze the application of the COSO model in a municipal public treasury in the Valles region of Jalisco, Mexico, with the aim of identifying weaknesses and opportunities in internal control processes and their relationship to meritocratic public employment management. Methodology: A case study with a quantitative approach, a non-experimental, cross-sectional design, and a descriptive scope, using a matrix of weaknesses and opportunities based on the five components of the COSO model. Results: Weaknesses were identified in training, risk management, manual updates, and preventive supervision, as well as opportunities to institutionalize ethics, improve internal communication, and strengthen performance evaluation. Conclusion:. Strengthening internal control through the COSO model contributes to transparency, institutional efficiency, and the consolidation of merit-based public management, ethics, and professionalization of the local public service. Contribution/Originality: It proposes internal control actions and ethical principles to ensure transparent administration of public resources.