IT governance implies a system in which all stakeholders with a given organization, including the board, internal customers, and related areas such as finance provide the necessary input into their decision-making process. However, the concepts of IT governance are broad and ambiguous, so IT governance is eventually needed multi-criteria decision making. This paper presents a hierarchical structure to better understand the relationship between control structure and the complexity of collective behavior with respect to IT governance and proposes a corresponding fuzzy model for analyzing IT governance complexity based on an extensive literature review. The results of this study are expected to provide a clearer understanding of how the concerns of IT governance behave and how they interact and form the collective behavior of the entire system.