Managing Internal Candidate (Employees) in Offer Stage

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We have a business requirement to find the number of Internal offers being made in a Job Requisition, though customer is not going to Extend the Offer from ORC. As a process they want to bring the Internal Candidates to Offer Accepted state without extending the Offer Letter. 

Challenge here is if we enable 'Bypass Extending Offer' in Offer phase as Yes then option for extending offer will not be available for External Candidates also. So how can we manage correct data (split on internal vs external offers) in reporting without extending the Offer?

Please let me know if anyone of you have encountered such scenario or can suggest how to handle the same.