There should not be a new control added to address XBRL.  XBRL is reporting software recognized by the SEC as the format in which all filings are required to be made and replaces the "Edgar" process.   Wherever the company currently has a control that discusses the process to file the financials via Edgar, they will now effectively do the filing via XBRL. 

Some companies may choose to file themselves and some may choose to use a third party to do some, or all, of the filing process because the software is new and a bit more complicated in the first year or two.  It will be important to note, who exactly is reviewing for accuracy. Even if a consulting firm, such as SOAProjects, is responsible for checking for accuracy, the company should have a final review of the filing before it is submitted.   That is the same control that has always been in place to verify the accuracy of the filing. 

At this point it is not clear if the decision only impacts PCAOB governance or other elements of the SOX law. The Supreme Court explicitly said its decision about the PCAOB is severable from the rest of SOX and that the PCAOB's operations can continue as usual. Only the job security of its five board members has changed. The ruling leaves it to Congress to re-establish the panel with tighter oversight, potentially setting up a new legislative fight that might sweep in other aspects of Sarbanes-Oxley.  It is hard to predict what will happen, but certainly PCAOB is not out of business.  Nevertheless it does create some confusion in the short term.  In today’s political climate it would seem likely that regulation will increase, rather than decrease.  It seems likely that the government will seek as much control as they can.  The high profile recent frauds (i.e. Bernie Madoff) has created a desire for more regulation of industry.  And democrats who are in control have shown a clear tendency toward greater government control and intervention.  Perhaps we will have yet another Czar to address how to best resolve the governance issue created by the Supreme Court for PCAOB.