A recording medium with a load distribution program recorded therein for causing a computer system to execute the following processing includes: acquiring, at every first timing, a processor load status and an input/output device load status; referencing, at every second timing, a load distribution policy and a load distribution executing condition for distributing interrupts and using the processor usage rate by the application job; determining whether a processor satisfying the load distribution initiating condition is present; referencing the processor load statuses and input/output device load statuses when a processor satisfying the load distribution initiating condition is present; calculating processor usage rates of all input/output devices interrupting the processor; determining a processor and an input/output device satisfying the load distribution executing condition based on the calculated processor usage rate; and changing the interrupt destination processor of the input/output device satisfying the load distribution executing condition.