Owing to being restrained to the limited audit resources, the audit self-realization mechanism which is used to acquire the dynamic ability resources results in a conflict between management audit and compliance audit including mainly corporate financial and internal control audit. This paper focused the analysis and discussion towards the strategic equilibrium design between two sorts of auditing and the two audits’ mutual resources or institution restraint effect, and thus obtained some beneficial research suggestions to optimize internal audit mechanism and strengthen value and efficiency of internal auditing.