The service oriented architecture (SOA) now it is quite used by companies of great load spread by the world. This architecture besides having specific characteristics, e.g. to work with distributed systems, it hold a difficult implementation process. Therefore, your adoption is subject to many risks, which can make unfeasible all your implantation process. This paper seek to present the service oriented architecture, together with their definitions and characteristics, to approach the stages and subjects of your implementation and finally to enumerate and to discuss the risks, inherent to the process of adoption of this new architecture pattern, showing alternatives of control of the risks, through Information Technology (IT) governance good practices as COBIT, ITIL and the norm ISO 27002.