MUSO is comprised of Mizuho Bank (USA), the U.S. branches of Mizuho Bank, Ltd., Mizuho Americas Services LLC, Mizuho Securities USA LLC, Mizuho Capital Markets LLC, Mizuho Markets Americas Ltd., and, Mizuho Markets Cayman LP. Demonstrate sufficient knowledge and understanding of internal audit principles, practices and techniques, and the concepts of risk, risk management, internal control and compliance to: (a) execute complex audit assignments and (b) independently identify potential audit matters with understanding of their risk significance.