Does '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.' stand independently of the premise 'Audit committees are not concerned with the oversight into internal and external auditors.', neither following nor contradicting it?
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.###Audit committees are not concerned with the oversight into internal and external auditors.