| Summary: | 碩士 === 國立政治大學 === 法學院碩士在職專班 === 104 === In an organization the company fraudster and the whistleblower often co-exist in a compact body structure. Whenever any fraud occurs in a compny, to distinct the fraudster from the whistleblower from a compact structure, and further, to expose the fraudulent behavior through the whistle, there requires a strong external force under such circumstances. In this study the researcher aimes to construct a protection system of the whistleblower’s personal data; on top of it, the researccher subdivides the system into several parts with three secondary objectives of research, including the facet of proposed ordinance, the facet of government regulation, and the facet of recommedations for corporate governance. Current illegal information disclosure and privacy protection system are examined as the scope of research; the whistleblower to be the main subject. Through literature review and investigatation of the case, as well as research methods of historical and and comparative analysis, the researcher attains quite an extent of exploration and analysis on illegal information disclosure and the protection system of whistleblower.
Moreover, through investigations on illegal information disclosure and the protection system of the whistleblower, the researcher extends his research angle to the privacy law, while making reflection on our domestic laws as well as comparative laws, before achieving some guidelines including the facet of national decrees, the facet of government supervision, and the facet of corporate governance. In terms of nationa decrees, further suggestions are concluded, such as protection of documents, written consents, and proposal for future legislative reforms. In terms of government supervision, the researcher proposes actual implementation and a unified responsibility system. In terms of corporate governance, the researcher proposes regulatory compliance, internal auditing and internal control. As to those parties affected by the privacy protection of the whistleblower, namely, legislative bodies, regulatory agencies, companies organizations, as well as whistleblower perspectives, the researcher achieves with an integration of legal significance and thoughts aiming to promote public interest, implement the legal system, at the same time to comply with the national decress with no fear of disclosing any fraud, and eventually to highlight the "soul" of legal subjects.
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