My (limited) understanding is that age, charge/discharge cycles, abuse (over/under voltage, not using storing properly, shorting) or damaging the pack can all lead to higher IRs. It's a chemical thing so there are probably many other things that can cause it too.
However, you IR not a single number and it will change slightly depending (temporary) on the existing conditions of the battery and the environment. Meaning if you just pulled it out of your car or it's been sitting for 20 mins. Or maybe it's freezing vs a heatwave. This is because IR is not an actual resistor, the IR is the perceived resistance from the battery as a system. Most of that system is a chemical reaction.
If you are tracking your IR, because of the temporary effects, you will need to be consistent, record all the associated data and look at the trends. Consistency is accuracy and you have to look collect it in a controlled environment. Meaning under the same conditions each time. For example, maybe you run you car, do a storage charge, let it sit at room temp 70F (21C) for 3 hours, then check the IR. Get a routine.
The simplest thing to do is to read the documentation that came with the battery and follow what the manufacturer recommendations.