i think there's no other way then cutting a section with a precision diamond blade, have your substrate previously marked by reference marks every say 1 mm, and look at it with SEM. after you know you have caught a few holes at least in your section, mount it perpendicular and check it with AFM. another way could be light scattering, depending on the material. But you would need some sort of reference in the same material for calibration.
If your hole is more than 100 um wide, cut it precisely through the middle of hole with the help of a diamond wafer cutter, use a Zeta profilometer to measure the roughness. Make sure that you are mounting your sample perfectly vertical. If you need precise measurement of roughness, you should use SEM or AFM.