Exam CISSP topic 1 question 262 discussion

The Chief Executive Officer (CEO) wants to implement an internal audit of the company's information security posture. The CEO wants to avoid any bias in the audit process; therefore, has assigned the Sales Director to conduct the audit. After significant interaction over a period of weeks the audit concludes that the company's policies and procedures are sufficient, robust and well established. The CEO then moves on to engage an external penetration testing company in order to showcase the organization's robust information security stance. This exercise reveals significant failings in several critical security controls and shows that the incident response processes remain undocumented. What is the MOST likely reason for this disparity in the results of the audit and the external penetration test?