In recent years, Taiwan’s government has focused on policies regarding offshore wind farming near the Indo-Pacific humpback dolphin habitat, where marine mammal observation is a critical consideration. The present research developed an algorithm called National Taiwan University Passive Acoustic Monitoring (NTU_PAM) to assist marine mammal observers (MMOs). The algorithm performs whistle detection processing and whistle localization. Whistle detection processing is based on image processing and whistle feature extraction; whistle localization is based on the time difference of arrival (TDOA) method. To test the whistle detection performance, we used the same data to compare NTU_PAM and the widely used software PAMGuard. To test whistle localization, we designed a real field experiment where a sound source projected simulated whistles, which were then recorded by several hydrophone stations. The data were analyzed to locate the moving path of the source. The results show that localization accuracy was higher when the sound source position was in the detection region composed of hydrophone stations. This paper provides a method for MMOs to conveniently observe the migration path and population dynamics of cetaceans without ecological disturbance.