Structure
Its fibers run perpendicular to the external oblique muscle, beginning in the thoracolumbar fascia of the lower back, the anterior 2/3 of the iliac crest (upper part of hip bone) and the lateral half of the inguinal ligament. The muscle fibers run from these point superiomedially (up and towards midline) to the muscle's insertions on the inferior borders of the 10th through 12th ribs and the linea alba (abdominal midline seam).
In males, the cremaster muscle is also attached to the internal oblique.
Read more about this topic: Abdominal Internal Oblique Muscle
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