Using shared_ptr in dll-interfaces

I have an abstract class in my dll.

class IBase {
  protected:
       virtual ~IBase() = 0;
  public:
       virtual void f() = 0;
};

I want to get IBase in my exe-file which loads dll. First way is to create following function

IBase * CreateInterface();

and to add the virtual function Release() in IBase.

Second way is to create another function

boost::shared_ptr<IBase> CreateInterface();

and no Release() function is needed.

Questions.

1) Is it true that the destructor and memory deallocation is called in the dll (not in exe-file) in the second case?

2) Does the second case work well if exe-file and dll was compiled with different compilers (or different settings).