Audit of Intelligent Manufacturing Systems Based on Improving the Resource-Based View

This paper analyzes the resources of smart manufacturing within the context of economic digitalization. It places a special emphasis on conceptualizing the audit of smart manufacturing systems. The author defines this type of audit as a systematic assessment of manufacturing systems integrated with artificial intelligence, the Internet of Things (IoT), and big data. This approach aims to achieve technological maturity, ensure operational resilience, enhance efficiency, and maintain compliance with safety requirements. Furthermore, the paper proposes a three-component audit framework that encompasses the evaluation of intellectualization processes, specific risk analysis, and the monitoring of industrial sustainability.