http://www.ey.com/global/content.nsf/US/AABS_-_TSRS_-_TC_Webcast_404_IT_Issues_Matter

This is an 8 page PDF file that summarizes the collaborative Big Four firms report as of December 2004 for internal control issues in the financial reporting process for investors. The document is generally written including explaining some of the basics that stem from the Sarbanes Oxley requirements.