This document discusses Service Oriented Architecture (SOA) and its benefits and risks. It defines SOA as an architecture designed around reusable services. The main benefits of SOA include having an overarching architecture, closer partnerships with customers and suppliers, and a future-proof approach. The main risks are the costs of being an early adopter and the architecture not panning out. The document recommends starting with a small proof of concept and obtaining mentors to mitigate risks when adopting SOA.