Knowledge Management in the Courts of Accounts of Brazil: the perception of External Control Auditors

The Knowledge Management (KM) enables the harmonization of corporate strategy and organizational structure efficiency, positively impacting on competitiveness and organizational performance. The objective of this article is to understand the perception of external control auditors about the KM processes and cultural orientation in the Courts of Accounts of Brazil. The nature of the study required the use ofthe quantitative investigation method by exploratory factor analysis. The results showed that the perception of employees of Brazilian Audit Courts revealed perspectives of KM processes in its administrative, operational and strategic actions, showing good human resources management practices of the Audit Courts of Brazil (TCs) in the categories of developing an organizational culture and to improve the results.