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                <text>Knowledge is a critical organisational resource that provides a sustainable competitive advantage in a competitive and dynamic economy. Knowledge sharing refers to transference of knowledge among various groupings in organisations. Systems that promote knowledge sharing among employees in the public sector can lead to excellent services to the general public at all levels. This is a quantitative research to determine how the individual, organisational and technological factors affect knowledge sharing in Audit Service. The data collected is analysed with SPSS and a Structural Equation Modelling (SEM) approach is used to determine how the variables affect knowledge sharing and which has a higher influence in promoting knowledge sharing in Audit Service. The data was analysed in relation to age, gender, educational background and number of years worked by employees. The results indicate that knowledge sharing model for Audit Service leverages on the organisation variable made up of culture, reward system, enabling factors, communication, and skill and career development to promote knowledge sharing.</text>
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