In the present investigation a hermeneutical reasoning was carried out through a documentary legal investigation, which sought to observe the use of the discretionary faculty of the territorial authority against the principle of merit in the election of the person in charge of internal control for the period 2018 - 2021 article 15 (Decree 648, 2017) in the Municipal Office of San Jose Cucuta; interpreting the discretionary power article 44 (Law 1437, 2011), regarding the adequacy of the results sought by the norm that authorizes it, that is, article 15 (Decree 648, 2017); and of the facts that they gave him of origin, which according to the analysis performed for the case, must be based on the management capacity, since internal control is defined as a management tool, which aims to optimize the institutional exercise in quality processes and efficiency of the management, and that is concluded with the Fiscal Control exercised by the Comptrollerships for the surveillance of public resources, as indicated by the Constitutional Court in Judgment (C-826, 2013). Whereas, for the present investigation, the alleged failure to observe the principle of merit regarding the analysis of aspects such as academic qualities, experience and competencies in verifiable conditions was warned to assess the suitability of the person chosen for the performance of said position.