Standards Governing the Establishment of Securities Investment Trust Enterprises Article 10

A SITE shall at least set up an investment research department, a finance and accounting department, and an internal audit department.
中文原文 證券投資信託事業設置標準第10條
證券投資信託事業應至少設置投資研究、財務會計及內部稽核部門。

English translation for reference only; the Chinese text prevails. Not legal advice.