Service-Oriented Architecture (SOA) is at the heart of many major IT initiatives and vendor offerings. However, while SOA has the potential to deliver business value through streamlined application integration, as well as integration with partners and suppliers, the open nature of SOA has the potential to cause problems for Sarbanes Oxley compliance. This presentation will look at compliance issues inherent in developing an SOA. Using a practical example, the presentation will examine COSO Control Objectives, Risks, and their supporting IT systems from the perspective of Sarbanes Oxley compliance.