Abstract
This paper investigates the internal control mechanism of intelligent manufacturing (IM) by using a production cycle perspective. The “Intelligent Automation for Manufacturing and Service Industries Promotion” is used to upgrade intelligent automation and to adjust the industrial structure of Taiwan’s manufacturing industry in 2010. This study collects and codes relevant literature under the grounded theory. A literature review related to internal control and IM is utilized to construct a prototype of the IM internal control mechanism. The prototype is then revised using an expert questionnaire. The finalized establishment of the IM internal control mechanism consists of nine dimensions and 43 control items. Finally, the multi-case is applied to assess the feasibility of the mechanism within the production cycle under IM circumstances. The results of this study show that the mechanism would be beneficial in achieving the operating strategies and objectives of the manufacturing industry regarding the implementation of IM.