Knowledge management plays an important role on the success of organizations but there are several reasons that many organizations fail to talk a full advantage of the benefits of knowledge management implementation. In this paper, we perform an empirical investigation on supreme audit court organization of Iran. The survey uses a standard questionnaire and distributes 116 questionnaires among 228 people who worked for this organization. Cronbach alpha yields 0.817, which is well above the minimum acceptable level. Kolmogorov–Smirnov test has been performed to examine the normality of the data and yields 1.71 for management attributes, 1.78 is for resource factors and 1.73 for environment factors and P-value for all three factors is 0.000. The preliminary results of our survey indicate that management is the first important factor followed by resources and environment factors
