Regulations Governing Securities Investment Trust Funds Article 4
In managing a fund to invest or trade, a SITE shall base its decisions on its analysis; it shall keep records of its execution thereof, and shall also submit a review on a monthly basis. Its analysis and decisions shall be founded on reasonable grounds and bases.The SITE shall include the analysis, decisions, execution, and review referred to in the preceding paragraph in the internal control system, and faithfully implement the system.The SITE shall keep records of the control activities under the preceding paragraph, and shall preserve them for not less than 5 years.
中文原文 證券投資信託基金管理辦法（931030訂定）第4條
證券投資信託事業運用基金投資或交易，應依據其分析作成決定，交付執行時應作成紀錄，並按月提出檢討，其分析與決定應有合理基礎及根據。
前項分析、決定、執行及檢討之方式，證券投資信託事業應訂定於內部控制制度，並確實執行。
前項控制作業應留存紀錄，其保存期限不得少於五年。
前項分析、決定、執行及檢討之方式，證券投資信託事業應訂定於內部控制制度，並確實執行。
前項控制作業應留存紀錄，其保存期限不得少於五年。