DATA: ls_viqmel TYPE viqmel,
      lt_viqmel type STANDARD TABLE OF viqmel.
FIELD-SYMBOLS: <fs_bviqmel> TYPE ANY TABLE.

...
APPEND ls_viqmel TO lt_viqmel.
" Reference to internal table in another program
DATA(lv_bviqmel) = '(SAPLIQS1)B_WVIQMEL[]'.
ASSIGN (lv_bviqmel) TO <fs_bviqmel>.
IF <fs_bviqmel> IS ASSIGNED.
   " Set table content of referenced table
   <fs_bviqmel> = lt_viqmel.
ENDIF.