I don’t use external sensing so that might improve the accuracy, also as mentioned, having a larger difference in test currents would also improve accuracy, I might dig into this in more detail later if I get time.
I think in reality though if you want to test internal resistance, just buying a dedicated meter for it would be a good idea, even the cheap ones such as the one by FNIRSI work pretty well for that task, I own a few including a HP and they all are in the ballpark with each other.