I've had 2 machines where this would happen on: an Abit BP6 with dual celerons and an Asus A7V with an Tbird-750. I could hear a very faint "noise" when doing anything compute-intensive. Hard to describe it. Not really white noise or mechanical-sounding and not really a "whine" either and it wasn't related to the PC speaker. At first I thought it was related to the video card since, like you said, I first noticed it when scrolling. But after some tests, I found that anything compute-intensive that didn't output anything to the screen would also cause it.
Eventually I wrote it off to either the CPU, the memory or the mainboard. After a while, I got used to it and decided to consider it a feature: a sort of audible system load indicator if you will.