ABSTRACT
This chapter addresses the audit of knowledge management (KM) and the knowledge management system (KMS) in the enterprise. The chapter distinguishes between the traditional roles of organizational or system audits and the audit of the KM phenomenon, including the KMS. The first type of possible audit is a financial or accounting assessment. The second type, the organizational audit, addresses issues of human resources, such as the utilization of personnel, and the work design, operations, and performance of the organization and its constituent unit. The third type, the strategic audit, reviews the goals of the organization and its relation to its environment. The fourth type of audit is the technological audit. This is an examination of the state of technology of the organization: how it fares with its stock of technology. Finally, the fifth type of audit reviews how the KMS is operating and how successful and cost-effective it has been.
