Ewaluacja ryzyka w systemie kontroli zarządczej oświatowej jednostki budżetowej
Evaluation of Risk in the Management Control System of the Educational Budget Unit

Summary/Abstract: Purpose – Approximation problems of risk evaluation in the context of management control system based on the selected educational budget unit. Design/methodology/approach – Evaluated the risk estimated in the control system of management by educational budgetary unit. Risk management is one of the goals of management control under the Public Finance Act of 2009. The example used to illustrate the risk management process was that of high school. The studied period covered the years 2011–2014, which allowed for assessment of tendencies for the analysed variables to change in time. Findings – Risk management consists of the following stages: understanding the activity being performed, identifying risk, risk analysis, scoring risk, and risk hierarchy. Based on the study it can be concluded that the system of management control requires constant analysis and assessment. Element for the effective management of risk is undoubtedly its evaluation. However, it requires the implementation of appropriate procedures. In the audited unit noted the need to improve the process of assessing the probability of the risk and its possible consequences, and developing risk maps. Originality/value – The issues addressed in this publication allows to a case study of risk evaluation in the context of management control system in the education.

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