All companies have a need for a Security Operations Center (SOC) to be run in an efficient and proper manner. These duties include everything from the general best practices to the allocation of resources within certain job functions. This paper investigates the five domains of IT Governance associated with a SOC and how those domains have sub domains which delve deeper into the actual roles. As the IT world changes so do the responsibilities of a SOC, as a result the creation of SOC 2.0 is changing what work gets done and how it is performed.