With internal audits there is the main issue of how your company addresses auditing. Many companies are listening to courses and folks such as The Audit Guy who believes internal audits should be a major experience and should address compliance to standards. This is one way to do it. I have, and continue to, argue against this method unless you are a very big company where auditors hold that as a primary job position.
Earlier in this presentation, in the section which starts with What Will You Will Be Auditing? , I try to state my case for keeping standards interpretations out of internal audits.
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ISO 19011 - Quality and Environmental Management Systems Auditing Forum Discussions