Internal Affairs is a group that was first seen in the episode "Sharks vs. Pods." They are revealed as a dance troupe rather than just a law enforcement agency.
The first one is mustard yellow with dark yellow lips and eye lids, he also has a light orange dorsal fin and wears a brown suit and a brown hat. The second one is light green with a light neon blue dorsal fin and also wears a brown suit and a brown hat.
Internal Affairs appear to be a rather skilled dance troupe as even Sharkface of The Sharks admitted that nobody could beat them. However, SpongeBob manages to beat Internal Affairs with his own style of dancing and wins the trophy at the end.