Internal spermatic fascia is derived from

The transverse fascia is a thin aponeurotic membrane which lies between the inner surface of the transverse abdominal muscle and the parietal peritoneum.It forms pa of the general layer of fascia lining the abdominal parietes, and is directly continuous with the iliac fassia, internal spermatic and pelvic fascia.In the inguinal region, the transverse fascia is thick and dense in structure and is joined by fibers from the aponeurosis of the transverse abdominal. ref - BDC 6e vol2 pg 223,226