Executive Summary This study investigates the impact that SOA has on IT Auditing. Service-oriented architecture emerged as new technology in literature since 1996 and it has been a hype in the Netherlands between 2006 and 2007. The development of new technologies is faster than the developments in IT auditing profession. IT auditors have stated in interviews that they are aware of the impact that SOA has on their profession and that SOA will need another audit approach, because the environment is different than the traditional IT environments on which audit programs are based on. Auditing SOA is a complex process, but by approaching it from the business processes and stages in the Software Development Life Cycle process, the auditor can gain more insights to audit this complex environment.