<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422016000100176</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2015.09.009</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Cálculo del valor en riesgo operacional mediante redes bayesianas para una empresa financiera]]></article-title>
<article-title xml:lang="en"><![CDATA[Operational value at risk by bayesian networks for a financial firm]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Dávila Aragón]]></surname>
<given-names><![CDATA[Griselda]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ortiz Arango]]></surname>
<given-names><![CDATA[Francisco]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cruz Aranda]]></surname>
<given-names><![CDATA[Fernando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="A01">
<institution><![CDATA[,Universidad Panamericana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2016</year>
</pub-date>
<volume>61</volume>
<numero>1</numero>
<fpage>176</fpage>
<lpage>201</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422016000100176&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422016000100176&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422016000100176&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[El objetivo del presente trabajo es plantear la metodología basada en el uso de redes bayesianas (RB) para identificar y cuantificar los factores de riesgo operacional (RO) asociados al proceso de transacciones financieras a través de medios electrónicos en una empresa financiera. El modelo de RB desarrollado se ejemplifica con datos de eventos simulados en un periodo equivalente a 6 años a partir de información proporcionada por expertos en este tipo de procesos. Lo anterior representa una de las principales ventajas del uso de RB, pues permite modelar las relaciones causa-efecto entre los diferentes factores de RO. Finalmente se realiza el cálculo del valor en riesgo operacional (OpVaR) para el ejemplo, en el que se incorporan factores de interacción que no son considerados en el modelo tradicional, proporcionando mejores condiciones de credibilidad a este valor.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[The aim of this paper is to outline the methodology based on the use of Bayesian networks (BN) to identify and quantify operational risk (OR) factors associated with processing financial transactions through electronic means in a financial company. BN model developed is exemplified with data from simulated events equivalent to six years period, from information provided by experts in this type of process. This represents one of the main advantages of using BR, they allow modeling the cause-effect relationships between different OR factors. Finally operational value at risk (OpVaR) for the example is calculated, where interacting factors that are not considered in the traditional model are incorporated, providing better conditions of credibility to this value.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Operational risk]]></kwd>
<kwd lng="en"><![CDATA[Bayesian networks]]></kwd>
<kwd lng="en"><![CDATA[Electronic transactions]]></kwd>
<kwd lng="en"><![CDATA[Derivation trees]]></kwd>
<kwd lng="es"><![CDATA[Riesgo operacional]]></kwd>
<kwd lng="es"><![CDATA[Redes bayesianas]]></kwd>
<kwd lng="es"><![CDATA[Transacciones electrónicas]]></kwd>
<kwd lng="es"><![CDATA[Árboles de derivación]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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