Abstract: Abstract： Based on the current research of binary classification on knowledge transfer, since explicit and tacit knowledge are mutually tolerated in the real life, and knowledge transfer is a process in which the explicit and tacit knowledge intimately mingle together. Therefore the simply binary classification may not be proper and a new perspective to explore the pattern of knowledge transfer based on an IT platform is needed. Through a case study on the off-site audit system of China Construction Bank, a model for auditing knowledge transfer based on the commercial bank’s off-site audit system is constructed, the characteristics and advantages of the pattern of knowledge transfer based on an IT platform are analyzed, the obstacles during the implementation are pointed out and some relevant measures are put forward.

Key words: knowledge transfer, off-site audit system