This paper presents the implementation and evolution of e-governance in Greece as well as offering insights, policies and suggestions for the design of e-government benchmarks. The research objectives of this article are to identify the appraisal of Greece in e-government over time and in relation to other countries as well as the role of internal audit and transparency related to digital public services. The method adopted is through an extensive bibliographic review of the Greek, European and international literature of the thematic field of e-government as well as the presentation of several frameworks to structure the discussion of e-government benchmark design based on a benchmarking with key indicators of published surveys from internationally reputable organizations. The findings of this paper are that Greece proceeded at a very slow pace in its digital transformation, shows shortcomings in e-government policies, records delays in adapting the services requested by citizens, and no matter the lack of investment in technological infrastructure, the effectiveness of e-governance presupposes proactiveness. Nevertheless, another key conclusion of the research is that Greece is far from the average performance of e-government in the European Union due to its chronic economic problems, the lack of technological equipment and the lack of overall orientation in e-government. Furthermore, this paper can be a measure of comparison for other countries that have similar characteristics to Greece in order to improve e-governance.