R & D is remote, in Japan. Do I have to perform a remote "internal" audit?

I would also use caution on how you describe their function verbally, and in writing or documentation. The more you treat them as a remote disconnected entity the more risk created in terms of control. You must have control over them absolutely so dont call them "The Japanese R&D entity" I would use "Our R&D unit, with primary offices in Japan" or not even mention Japan unless thats important somehow. You arent lying - you are communicating structure and integration. As an auditor if I heard "XXX in Japan" I would think "separate governance?" If they are part of your organization you could just list "R&D" Its not deceitful and perfectly describes their roles integrated into you QMS.
 
In IATF 16949, information about location of all sites covered by QMS is mandatory, as it has to be 3rd party audited.
 
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