Standards Governing the Establishment of Securities Investment Trust Enterprises Article 25
A SICE concurrently operating securities investment trust business shall set up an internal audit department. The same does not apply, however, if the SICE has already set up an internal audit department for the discretionary investment business it operates.
中文原文 證券投資信託事業設置標準第25條
證券投資顧問事業兼營證券投資信託業務者，應設置內部稽核部門。
但經營全權委託投資業務已設置內部稽核部門者，不在此限。
但經營全權委託投資業務已設置內部稽核部門者，不在此限。