Sometimes even if the staff cooperate in collecting required data for assessing the knowledge management performance, still some data are impossible to be collected or calculated, due to different issues. For instance, the required data might have been ignored to be recorded or is very difficult to be collected. In these situations, the organization can decide to introduce systems or procedures to record required data. And when not possible, it is always possible to customize the KMP evaluation indicators so that they are calculated based on available data. Table 1 summarizes the key findingso f this research consisting of main challenges confronted by organizations implementing knowledge management performance evaluation, and requirements they have to satisfy in order to overcome those challenges. Although all of the requirements mentioned above are of high importance, one of them, namely regular knowledge management perfonnance auditing plays an important role in the knowledge-based organizations of today. This process has been introduced more in the next section.