The function of the Control System includes supervising governmental sectors and officials, and the protection of human rights. By now, the ombudsman office at the national level exists in approximately 120 countries around the world. Therefore, to establish the Control System is the style. In this paper, the author, first, deals with the special environment both of Taiwan and Finland to explain the reasons why they have the Control Systems for a long time, no less than Sweden. Sweden has the oldest Control System in the world. Second, the author analyzes the constitutional reform in new Control System within both countries recently. The major purpose of this study is not only to compare the differences of the Control System between Taiwan and parliamentary ombudsman of Finland after constitutional reform in 2000, but to provide the suggestion for improving their Control Systems.