Please suggest issues on SOX 404

[lemon]

I am having trouble trying to establish 4 or more issues concerning Sarbanes-Oxley Section 404 for UK companies in US listing, The scenario is that i have been asked to provide a report to brief the finance director. Focusing on other information sources on these issues that might inform the finance director development of policy within our company.

Can anyone please suggest any issues that i can research.