The main plot point I do not understand
Granted I only caught the first and last half of this movie on cable... but -- WHO, specifically, is conducting the audit on Santa? Are we supposed to believe that the mass creation and giving away of toys by elves and one man in one night is a corporate venture, subject to such things? That's what made no sense to me. In other films, I believe I've seen it where Santa is for some reason running out of 'funds' or some such thing so he's in danger of 'going out of business' but an audit? Really?
(I'd like to note that this is meant to be more sarcastic than a real complaint. I know it's just a movie! Kids don't even understand what an audit is!!)