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Firstly, I introduce the data breach exploited on MyFitnessPal, Under Armour’s fitness application in 2018. This data breach impacted 150 million customers’ account information including usernames and hashed passwords. I present the Security Operating Center (SOC) as the suitable strategy of IT security and compliance for corporation level business. I present Under Armour’s current place in the IT security area and compare it with Adidas’s situation, and then I compare SOC unit with Supervisory Control and Data Acquisition (SCADA) as an industrial monitoring system. By using SWOT and 5 pillar analysis, I show the SOC unit is a better solution for Under Armour. In addition, I review why building an SOC unit is necessary for an enterprise-level business like Under Armour. Furthermore, I recommend an operating plan which includes marketing, manufacturing, and department. I discuss the value and the risk analysis of the solution. I evaluate how the SOC unit reduces the severity and the frequency of the threats. It enables an admin to improve the functionality of threat detection and remediation. I discuss how the company meets the business requirement in the open-door management style by having an iterative IT governance plan. Finally, I will perform financial analysis to determine Return of Investment and profit and loss statement.