Recruiter first asked how are you doing during the campus study, if any activities you've ever enjoy in.
They would focus on why you choose their company and why internal audit position. If you have related work experiences, they would go detailed about that, like how you performed it, what is your responsibility, and what you think challenge you most.
During the behavior question there may some academic question, like the classification of accounts on the balance sheet, calculate the depreciation, or revenue recognition.
At last they would wondering how you will bring to their company, and what's your plan for future.
Ending is whether you have any questions.