Hello Parul and welcome to the Cove
Maybe a little
but FWIW:
I don't consider myself an expert on internal audits (there are some around here, hopefully they will chip in soon), but in my opinion internal audits shouldn't be "performed to current regulatory requirements". It's not the internal auditor's job to keep abreast of the most current regulatory requirements (moreover, I don't consider MEDDEVs "regulatory requirements" - it is guidance, albeit applied as de-facto regulation) and enforce their application internally. Rather, I understand internal audits as intended to monitor adherence to the org's issued SOPs and to the applicable QMS standard (ISO 13485 in this case). Those SOPs
do have to align with current applicable regulations, but that should be the output of the regulatory vigilance and compliance process rather than the internal audit process. Furthermore, the internal audit process can (and should) monitor, among others, the regulatory compliance process, and thus contribute to making it more effective and indirectly to all other processes being aligned with applicable regulations.
Has to or should?