Internal oversight is essential for strengthening accountability and good governance in local government. This study analyzes the role of the Kendari City Inspectorate in supervising local governance and supporting the implementation of good governance principles. Using a descriptive qualitative design, data were collected through interviews, observation, and document review. Three informants were purposively selected based on their involvement and knowledge of internal supervision. Data were analyzed through data condensation, data display, and conclusion drawing. The findings show that the Inspectorate has conducted audits, reviews, evaluations, and monitoring, but its contribution to good governance remains uneven. Public participation and transparency are limited, auditor capacity affects responsiveness, effectiveness and efficiency are not optimal, and the follow-up of supervisory recommendations remains inconsistent. Strengthening institutional capacity, transparency, responsiveness, and recommendation follow-up is therefore necessary.
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