由於全球競爭環境的快速變化的影響,我國產業必須面對這些壓力並提出因應之道。我國政府於2010年針對製造業提出「智慧型自動化產業推動計劃」,希望能附加智慧自動化的價值於我國製造業,期望能使我國製造業能夠加值升級並調整產業結構。但是目前企業尚未有一套成熟的內部控制機制,使企業導入智能化製造的生產概念後能夠對其進行控管,並可靠的達成企業績效。因此本研究希望能建構一套內部控制機制使我國產業在導入智能化製造後能可靠的達成企業績效,進而達成企業的營運策略以及目標。 本研究將透過Gowin (1981) 所提出之Gowin’s Vee概念為研究策略,首先在理論端針對與本研究主題有關之文獻進行蒐集與編碼,以產出本研究內部控制機制之雛型,接著透過專家問卷進行本研究內部控制機制雛型的修正,修正後的智能化製造之內部控制機制共有九項構面、43項控制項目。最後在方法端以個案實證研究方式評估本研究於實務界的可行性。期望透過本研究之成果,未來若是製造業導入智能化製造後,將能可靠的達成企業績效,進而達成企業的營運策略以及目標。
Affected by the global environment and Economic Cooperation Framework Agreement (ECFA), industries in Taiwan have been under a lot of pressure. In order to upgrade intelligent automation and adjust the industrial structure of Taiwan’s manufacturing industry, the government in Taiwan particularly proposed the "Intelligent Automation for Manufacturing and Service Industries Promotion" project in 2010. Accordingly, this study aims to investigate the internal control and audit mechanism of intelligent manufacturing from the perspective of the production cycle. It is hoped that the in-depth analysis of the effects of intelligent manufacturing application and internal control mechanism will assist the manufacturing industry in improving operating performance and enhancing internal control. Gowin’s Vee (Gowin, 1981) is adopted as the main research strategy in this study. First, on the theoretical side, this study uses Grounded Theory to collect and code relevant literature; afterwards, the prototype of internal control is formed through literature review. Then the expert questionnaire is adopted to edit the prototype of internal control. The finalized Establishmentand Emprical Study of the Mechanism of Intelligent Manufacturing Internal Control consists of 9 dimensions and 43 control items. Finally, this study uses Multi-case to assess the feasibility of the research in the practice. It is hoped that the results of this study will be helpful for the manufacturing industry in terms of implementing intelligent manufacturing and that the operating strategies and objectives will be achieved effectively.