By Tammy Whitehouse, Compliance Week Columnist - January 12, 2012
The Committee of Sponsoring Organizations' proposal to modernize its landmark framework to govern internal controls is finally here—and is being praised just as much for what it doesn't change as for what it does. "I don't see companies that have already used COSO having to change anything very much," says Norman Marks, Vice President at SAP. A look at the tech-centric, globalized overhaul is inside.