The low performance of government agencies in following up audit results of Badan Pemeriksa Keuangan RI (BPK-RI) reflects their quality in realizing good governance. This study aims to analyze the effect of competence, internal control, and organizational commitment on the performance of follow-up of the Ministry of Cooperatives and Small and Medium Enterprises, either directly or indirectly. Data were collected through questionnaires and hypothesis testing was carried out using path analysis and Sobel test. The results showed that: (1) competence and internal control simultaneously had a positive and significant effect on organizational commitment; (2) competence partially had a positive and insignificant effect on organizational commitment; (3) internal control partially had a positive and significant effect on organizational commitment; (4) competence, internal control, and organizational commitment simultaneously had a positive and significant effect on follow-up performance; (5) competence partially had a positive and significant effect on follow-up performance; (6) internal control partially had a positive and significant effect on follow-up performance; (7) organizational commitment partially had a positive and significant effect on follow-up performance; (8) organizational commitment did not mediate the relationship between competence and follow-up performance, and (9) organizational commitment partially mediated the relationship between internal control and follow-up performance.