自1992年之后的更新版，现在这版只是讨论稿；正式版的在2013年第一个季度就有了。与对SOX有兴趣的朋友共享！

April 2 , 2012
COSO Develops Draft Update to Internal Control - Integrated Framework. Public Comment Period Now Closed.

In December, COSO released – for public comment – a draft update to the 1992 Internal Control – Integrated Framework (Framework) intended to help organizations improve performance with greater agility, confidence and clarity. The public comment period ended on March 31, and the final updated Framework is slated to be released in early 2013.