In recent years, IT governance has made it possible for organizations to meet and realize their IT business value, and mitigate the risk associated with IT to fulfill different strategic objectives. However, the challenges for effectively governing an organization’s Information Technology (IT) remain a major concern for the Board and executive management in many organizations today. A number of researchers have attempted to develop holistic IT governance frameworks but there is still much room for improvement in fusing IT governance into one process. More considerable work is needed to further the understanding of IT governance, and to develop a successful holistic instrument of IT governance. The aim of this paper is to provide an understanding of IT/ Business decision-making based on IT governance perspective and offers more precise insights into how the decision of IT and IT governance correlate to investment. Most organizations are currently searching for methods and practices for the solution of decision-making, optimization of IT processes with a key of IT governance component. We proposed an instrument of ITG decision-making called ‘Effective ITG landscape’. It can help managers to have a good understanding of IT governance and provides guidance for IT governance implementing.