Corporate Support Functions and the QMS Scope

If I may piggy back off this thread my question, since the clause number is directly at the heart of my question... here goes:

Long story short, a past NC (TS16949) was cited as 8.2.2 and specifically for "No evidence could be found that showed that the remote "Corporate Support Processes" such as Sales, Human Resources, Information Technology, etc. were audited."
Now we are using the IATF:2016 and clause 4.3.1 is the only one to mention corporate support functions and the QMS scope. Does this clause imply the IATF intent that our plant is supposed to actually audit our corporate office? Because there has been much back and forth over this and corporate is NOT in the groove of this idea.
OR is the intent only to include the corporate support in the scope thereby acknowledging that they do it for us and own those processes?

 

I've asked it myself some time ago.
Does manufacturing site A with product design responsibility, where product design is realised by remote supporting function, have to audit remote supporting function?
Maybe I waste my time and answer is already given by certification rules, but let me start my private thoughts.

1. Remote supporting function is part of quality management system of manufacturing site B certified to IATF 16949.
Manufacturing site B audits product design process including sampling of support to manufacturing site A.
Internal audit reports are shared with manufacturing site A, then manufacturing site A does not need to audit remote supporting function separately.
2. Remote supporting function is independently certified to ISO 9001.
Remote supporting function has internal auditor competent according to ISO 9001 and IATF 16949 requirements.
Remote supporting function audits product design process including sampling of support to manufacturing site A according to IATF 16949 requirements.
Internal audit reports are shared with manufacturing site A, then manufacturing site A does not need to audit remote supporting function separately.
3. In other cases manufacturing site A shall audit remote supporting function.

If there is no sanctioned answer, so let's take mine as unsanctioned one.