Propuesta metodológica para la evaluación de la madurez del sistema de denuncias (ISO 37002) en agente aduanero de Guayaquil.

Abstract

The objective of this research was to design a methodological proposal for the evaluation and strengthening of the Whistleblowing Management System, based on the guidelines of the ISO 37002:2021 standard. The study was conducted as a case study at XYZ, a customs broker located in the city of Guayaquil. The research adopted a predominantly qualitative approach (non-experimental, descriptive, and applied design), supported by semi-structured interviews, direct observation, and documentary review. Using an evidence rubric as the primary evaluation instrument, a categorization by maturity stages was performed to examine the system and identify structural flaws without the need for inferential statistics. The findings determined that XYZ's Whistleblowing System is currently in an initial stage of maturity. This stage is characterized by the absence of formal protocols to protect whistleblowers, deficient case tracking, weaknesses in ethical leadership, and a lack of methodologies for service analysis and optimization. Based on this diagnosis, a methodological framework was developed to transform the principles of impartiality and whistleblower protection inherent to the ISO 37002:2021 standard, into tangible and auditable instruments. This set of resources integrates maturity diagnostic matrices, global assessments, regulatory verification guides, alert classification protocols, tracking logs, and management indicators. This structure serves as a valuable tool for customs entities with similar profiles, encouraging regulatory compliance and the continuous optimization of control mechanisms within the field of foreign trade.