Information Technology (IT) has become the foundation for supporting and sustaining businesses. IT strategic importance has prompted many organizations to extend Governance to IT and place it high on their agendas. Banks are among those organizations that heavily use IT to enhance their service delivery capabilities. Besides, globalization, competition, and compliance requirements pushed banks to consider IT Governance as part of their overall corporate governance strategy. Past studies have shown that IT Governance in the financial industry is more mature than in other sectors. However, there is little information about IT Governance in economically developing nations. This article conducted a Delphi study to evaluate the Perceived Efficiency and Ease of Implementation of IT Governance practices in the Tunisian banking industry. The results show that compared with Process and Relational Mechanisms, Structural Practices are perceived to be more effective and easier to implement. This research helps to understand better the current state of IT Governance Implementation in less developed countries.   Received: 30 November 2021 / Accepted: 19 March 2022 / Published: 5 May 2022