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I have only been in external IT Audit by now. Although, I one of my colleagues just left to a client and is performing internal IT audit. The biggest differents is focusing on just 1 client (internal) vs having various clients (external). Also it's more "relaxed", meaning there is as much work as external.
I did big 4 for 4 years and am not in internal audit for the past 5 years. I definitely prefer internal, so I can actually get to know the place more rather than getting bounced around to different clients all the time. It’s also easier to get access to certain internal applications that make it easier to get evidence.