Which of the following would be considered an additional finding during an internal control review?

The choice of recommendations for additional training as an additional finding during an internal control review is correct because it highlights a specific area where improvement is necessary to enhance the effectiveness of internal controls. Internal control reviews are aimed at assessing the systems and processes that ensure compliance and operational efficiency. When weaknesses or gaps in internal capabilities are identified, recommending training can directly address these issues, ensuring that personnel are equipped with the necessary knowledge and skills to adhere to policies and procedures.

The identification of new regulatory requirements, documentation of unexpected internal conflicts, and analysis of industry trends, while important, do not typically fall under the category of "findings" from an internal control review. New regulatory requirements may come into play, but they do not directly relate to the effectiveness of existing internal controls. Similarly, while unexpected internal conflicts may be noteworthy, they are more of an operational issue rather than a direct finding related to internal controls. Analyzing industry trends could provide valuable insight, but it does not necessarily indicate a deficiency or need for action within the internal control processes being reviewed. Therefore, the recommendation for additional training stands out as a concrete, actionable finding that addresses identified weaknesses in internal control.