If the compiler understands system include paths it exposes the
necessary flag within the CMAKE_INCLUDE_SYSTEM_FLAG_${LANG}
variable.

System include paths for targets could be queried via the target
property INTERFACE_SYSTEM_INCLUDE_DIRECTORIES. Here the system
include paths are listed in addition of being available in
the INTERFACE_INCLUDE_DIRECTORIES property.

Note: Currently there is no way to query the SYSTEM flag for
directory include properties.