    Seritence -1: Audit conimittees Should not only oversee -both,  iniernal and external duditors, laut al36 be proactively iavolved in,  understonding issues elated to.the complexity of the. business,  ‘and; when..-appropriate, “ challenge: management through  discussion, of choices regarding :complex accounting; financial  ‘répaiting; ond auditing issues: : .    ‘Sentence 2: The audit. commiitees .are ysed to'look into the  “financial aspects of certain businesses.