the big thing that changed from Enron is Sarbanes Oxley act which requires that controls (processes) be understood and tested. This is a pretty big deal to all the auditor's "assurance" that they gain in an audit. It is much more than "performative" and it influences every number and disclosure on the financial statements.
SOX was implemented with COBIT 4, Control Objectives for IT. This introduced a lot of process and cost overhead, so COBIT 5 removed the control objectives -- it's just a list of IT topics. So now, corporations can now comply with SOX by doing nothing.
