First, I would check what your internal audit procedure recommends in these cases.
Since it is an internal audit what to do depends on internal policy, tradition or culture.
If there is enough evidence collected during the pre-audit planning it is irrelevant if it is a nonconformity or a remark, or a non-official nonconformity. You want the organization to be aware of the situation and act upon it. If it is a formal or off the record nonconformity it is irrelevant.