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.