Many companies have adopted Service-Oriented Architecture (SOA) as an approach to improve agility and increase performance of system development.However, deploying SOA has been encountered to some challenges and problems including difficulties in designing effective decision structures and building a SOA roadmap, lack of service funding and lack of consistent governance processes. Therefore, to address SOA challenges, organizations require a comprehensive and applicable SOA governance framework to implement management and control mechanisms. Study of existing SOA governance frameworks reveals that these frameworks are not expressive enough to cover all important elements of SOA governance and also, the y have very little discussions and clarifications regarding underpinning structures such as SOA processes and activities, governance procedures and measurement metrics. In this paper, in the process of proposing a new SOA governance framework, a set of important elements for a desired SOA governance framework is proposed. Based on these elements, a more comprehensive and expressive framework is developed based on governance structure of COBIT. It focuses on covering SOA governance elements and resolving the shortcomings of the existing frameworks and can delivers an appropriate solution to help enable effective SOA governance.