PURPOSE: To provide an exchanging resource auditing system capable of detecting a long-time ineffective holding in short time with a simple processing.

CONSTITUTION: Corresponding to respective exchanging resources MB0 to MBn of an exchanging resource block 11c-1, an auditing suppression table 11c-2 storing a flag indicating whether or not the exchanging resource is for long-time effective holding is provided. The central processing unit 11b of an electronic exchange 11, when it detects the exchanging resource held for a long time, checks whether or not the flag is erected in the auditing suppression table 11c-2 corresponding to the exchanging resource, and when the flag is erected, regards the exchanging resource as long-time effective holding and puts it out of the object of the auditing. When the flag is not erected, the central processing unit regards the exchanging resource as ineffective holding, makes it the object of the auditing and releases the exchanging resource.