信託係英美法之產物。我國於移植此一法制之際，爲調和不同法法系間之衝突，乃參酌同爲大陸 法系曰、韓之信託法條文，設計了「信託監察人制度」。此一制度對於受益人利益之保護十分重要。 本文首先介紹信託監察人之名稱由來及其設立之目的，並闡釋其適格之條件及其法律地位。其次則針 對其權利、義務、人數、任期與其選任、解任、辭任及其職務之執行分别爲一詳細之討論。最後則述 明在公益信託中關於信託監察人之特點。

Trust Law is derived from the Anglo-American legal system. When the legislature drafted Trust Law, a number of contradiction arises because our legal system (Civil Law) is different from Anglo-American legal system (Common Law). For compromising the difference between the two legal system, the legislature designed "trust auditor" according to the trust law of Japan and Korea. The purpose of this paper is to define the role of the trust auditor in trust law. First of all, the article introduces the source of the name and the purpose for establishing trust auditor. And the qualified elements and legal statute. Furthermore, it discusses the rights and obligations of the trust auditor. Finally it explores the character of the trust auditor in the charitable trust.