Regulations Governing Securities Investment Consulting Enterprises (Originally Adopted 2004.10.30) Article 5-1
A SICE that conducts securities investment analysis activities in any mass media shall have internal auditors, who shall be responsible for auditing the finances and operations of the company, and preparing audit reports.The internal auditors referred to in the preceding paragraph shall meet the qualifications for employee engaging in internal audit business as prescribed in the Regulations Governing Responsible Persons and Associated Persons of Securities Investment Consulting Enterprises.The audit report referred to in paragraph 1shall include comments on the compliance of the company's finances and operations with relevant laws and regulations and the internal control system of the company.If a SICE fails to comply with paragraph 1, the FSC may restrict its securities investment analysis activities in the mass media.
中文原文 證券投資顧問事業管理規則（931030訂定）第5-1條
證券投資顧問事業於各種傳播媒體從事證券投資分析活動者，應配置內部稽核人員，稽核公司之財務及業務，並作成稽核報告。
前項之內部稽核人員，應符合證券投資顧問事業負責人與業務人員管理規則所定內部稽核業務人員之資格條件。
第一項之稽核報告，應包括公司之財務及業務是否符合有關法令及公司內部管理制度之規定。
不符第一項規定者，本會得限制其於各種傳播媒體從事證券投資分析活動。
前項之內部稽核人員，應符合證券投資顧問事業負責人與業務人員管理規則所定內部稽核業務人員之資格條件。
第一項之稽核報告，應包括公司之財務及業務是否符合有關法令及公司內部管理制度之規定。
不符第一項規定者，本會得限制其於各種傳播媒體從事證券投資分析活動。