Knowledge Management System for Internal Audit

Currently, knowledge becomes an asset to the organization. They can be more effective and efficient by utilizing knowledge in their organizations. An internal audit is a unit that has a vital role in all industries, including in higher education. This study aims to determine the KM system that internal audit needs to implement using Becerra Fernandez and Sabherwal method. Three critical KM processes have to be implemented in Internal Audit to improve effectiveness and efficiency. There is socialization for knowledge sharing, externalization for knowledge capture, and routines for knowledge application. In implementing the KM Process, Internal audit is supporting by KMS feature likes discussion forum, document management, and article management to implement KM processes.