Aim:

To study the definitions of knowledge management audit and its intrinsic variables.

Methods and techniques:

Analysis and synthesis to study different methodologies, concepts, and variables of knowledge management audit; induction-deduction, and logical-historical analysis of concepts and variables; analysis of co-occurrence, cluster and bibliometric analyses, using UCINET 6, VOSviewer 1.6.4, and Cmaps Tools version 5.03 for the study of concepts.

Main results:

This study reveals a new definition of knowledge management audit and a conceptual map that contextualizes it, permitting its operation, which came after the analysis of the frequency of variable appearance.

Conclusions:

The study of 47 concepts and 16 defined variables showed that a knowledge management audit is a tool that contributes to the design of a strategy for the organization based on the process approach and the strategy for knowledge management. Co-occurrence analysis revealed that the most frequently occurring variables were sources of knowledge (57.4 %) and social media (42.6 %).

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