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Neutrosophic Sets and Systems

Abstract

Local governments in Ecuador manage critical citizen services yet operate with limited cybersecurity maturity. This paper presents MPEC-GAD, a cybersecurity governance model integrating COBIT 2019 strategic alignment with ISO/IEC 27001:2022 technical controls, using AHP-TOPSIS multi-criteria prioritization. Applied to GAD Jaramijo (Manabi, Ecuador), the four decision criteria weight risk reduction, implementation cost, deployment time, and technical complexity (AHP Consistency Ratio CR = 0.0054 < 0.10). The TOPSIS ranking directs scarce resources toward the 47 mandatory EGSI controls with highest risk-reduction per investment unit. A single-round structured review by seven experts rated pertinence, viability and completeness with mean scores >=4.0/5.0.

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