Organizations are now oriented towards intangible assets, which are difficult to manage; where one of the most important is the knowledge asset. The development of Knowledge Management with a process approach, aimed at the fulfillment of the strategic objectives of the organization is a very effective and current way of proceeding. Determining the knowledge that is lacking and capable of giving value to the processes and organization is developed through a Knowledge Management Audit and constitutes a tool for continuous improvement. Consequently, the objective of the research is: to propose a methodology to develop the Knowledge Management Audit.