Which of the following is NOT a benefit of employee training related to internal controls?

When considering the benefits of employee training related to internal controls, it's crucial to recognize that the primary focus of such training is on enhancing understanding and compliance with established processes and safeguards. Training typically aims to increase awareness of internal controls, which subsequently leads to improved adherence to procedures and a reduction in human error.

The option related to "Reduction in processing times" stands out because it is not inherently a direct benefit of employee training regarding internal controls. While effective training can lead to more efficient ways of working as employees become more aware of controls and procedures, the primary goal of training is to ensure employees understand their roles in maintaining effective internal controls. Therefore, while there may be incidental improvements in efficiency, the primary benefits are more about knowledge retention and compliance than the speed of processing tasks. Weakening this connection allows us to clearly identify the most appropriate answer to the question.