Every dry cell can be considered as being made up of two parts. Internal Resistance cannot be separated from the cell because coulombs need energy to move through any real material (including cells). Coulombs need very little energy to move through conductors. When coulombs move through loads they need (or convert to other forms or lose) more energy. The more coulombs that move through something the more energy that is converted to other forms. Another way of saying this is; the more current flowing through something the more energy is lost.