Alignment of 2 Set of Samples from Different Sensors
There are 2 main factors here:


Aligned timeline
Namely each sample has time stamp taken with the same reference time.
The lower sampling rate is high enough according to the sampling theorem
Namely even the lowest sampling rate, in your case 32 [Hz] is high enough to reconstruct the original signal.


If both (1) and (2) hold you'll be able easily to compare them by interpolating both into a shared time grid.
If (1) doesn't hold you may be able, by interpolation and some other DSP techniques (Such as Matched Filter and Dynamic Time Warping), to align both to the same grid.
Yet it would be harder (And in some cases, not achievable).