I suggest you contact your Registrar: If you are no longer producing to your original Certification Scope, they could possibly refuse to conduct their surveillance audit and suspend or withdraw your Certification. If thats the case, Internal Audits will no longer be an issue, at least for Certification purposes.
I agree that you should discuss this with your registrar. Not because they may pull or suspend your cert, rather, this is such a unique situation, they will need to agree with whatever solution you come up with.
Internal audits are required, they cannot be eliminated. But, the schedule can be modified to reflect current conditions. Remember, the requirement is that they be scheduled and performed periodically. There is not a requirement that they be completed annually. Perhaps this year, the best solution is to spread out the schedule over a couple years, and hope that business rebounds by then. For now, focus on those that have some value to the organization, and delay the rest. But, your CB would have to be in agreement with your solution.