3. Results and discussion
In this study we tried to identify which elements of HACCP
system functioning in practice pose the greatest risk to food safety.
The selection of the two food enterprises with a similar profile
proved that despite many similarities HACCP system can function
quite differently. The results showed that implementation of
HACCP, i.e. development of the system documentation, can be
carried out properly, however the system functioning in practice
raises a number of problems which increase food safety risks.
The results of the evaluation of audit evidence against audit
criteria were collected and calculated using Excel. The summarized
mean scores for implementation and functioning of the HACCP
system, as well as approximate percentage of conformity were
calculated (Table 6). Obtained average scores indicated that in both
bakeries the implementation and the functioning of HACCP systems
did not fully guarantee food safety. Results of the risk analysis