CMAKE_SYSTEM_INCLUDE_PATH

;-list of directories specifying a search path for the find_file() and find_path() commands. By default this contains the standard directories for the current system. It is not intended to be modified by the project; use CMAKE_INCLUDE_PATH for this. See also CMAKE_SYSTEM_PREFIX_PATH.

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https://cmake.org/cmake/help/v3.5/variable/CMAKE_SYSTEM_INCLUDE_PATH.html