sentence1: Audit committees should not only oversee both internal and external auditors, but also be proactively involved in understanding issues related to the complexity of the business, and, when appropriate, challenge management through discussion of choices regarding complex accounting, financial reporting, and auditing issues and true is true and true is true and true is true and true is true and true is true .
sentence2: Audit committees are not concerned with the oversight into internal and external auditors.