As the auditor for the President of the Republic of Indonesia, the Financial and Development Supervisory Agency or abbreviated as BPKP, was charged to give a fast strategic recommendation to the President. Knowledge management (KM) became one of the vital strategies in organizations to improve the quality of recommendations and achieve organizational goals. A survey method was conducted to identify critical success factors (CSF) of KM implementation at BPKP. The structural equation modeling partial least square (SEM-PLS) method was used in this study to implement knowledge management as the latent variable. After that, the research model was described, and all critical success factors were explained clearly because of this research. The study results indicated that the critical success factors of the application of knowledge management are leadership, information technology, and rewards/motivation.