我國近來數起財務金融弊案，如：國票案、博達、力霸等案件，可推知國內監察人制度可能有其缺失，故政府嘗詴將原先我國大陸法系的「監察人制度」改為英美法系的「審計委員會制度」，並以金融業為首波強制設立審計委員會之對象。本研究以2008年至2013年之金融業為研究對象，探討監察人制度與審計委員會制度對於內控缺失之影響。實證結果顯示監察人規模愈大其發生內控缺失次數越少，且監察人總持股比例愈高愈容易發生內控缺失。而改採審計委員會制度後，對於內控缺失發生次數是負相關，但是並不顯著。但是將樣本限縮於內控本身已經不佳的企業對於內控缺失發生次數是顯著負相關。本研究進一步分析審計委員會各項特性對於內控缺失之影響，包括規模、開會次數、成員具有財務專長比例、成員擔任其它公司獨立董事之人數比例。結果只有開會次數與內控缺失發生次數呈顯著正相關。可能更頻繁的開審計委員會會議是因為已經發現內部控制缺失之問題，而不是更盡職的監察進而讓內部控制較好。 Recently there are several financial scandals occurred in Taiwan, such as Waterland Financial Holdings Co., Procomp Informatics Co. and Rebar Co. The government attempts to adopt the audit committee system to replace the supervisor system. The financial industry is selected as the first mandatory companies to enforce the audit committee system. This paper examines the influence of supervisors system and audit committee system on internal control weakness using the financial companies in Taiwan during 2008 to 2013 as a sample. Our empirical results show that the number of supervisors decreases the severity of internal control weakness. And the shares supervisors hold is positive related to the severity of internal control weakness. As to the audit committee system, we find an insignificant negative association between audit committee and the severity of internal control weakness, we further analyze the characteristics of the audit committee, including the size, the frequency of meetings, the proportion of members with financial expertise and the number of members as other company’s independent director ratio. The results shows a positive association between the number of audit committee meetings and the severity of internal control weakness which indicates more frequent audit committee meetings may be in reaction to the discovery of problems in internal controls, rather than increased diligence causing better internal control.