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A material weakness is a significant error or irregularity found in a companyâs financial information or internal controls. Internal controls are the rules and guidelines instituted by companies to protect their accounting information from a material weakness.f a material weakness exists, auditors will note the weakness in their final report and discuss the issue with company management. This meeting can help companies correct material weaknesses and ensure that no future financial statements or information contain errors from the error.
Flexural strength, also known as modulus of rupture, bend strength, or fracture strength, is a material property, defined as the stress in a material just before it yields in a flexure test.hen an object formed of a single material, like a wooden beam or a steel rod, is bent (Fig. 1), it experiences a range of stresses across its depth (Fig. 2). At the edge of the object on the inside of the bend (concave face) the stress will be at its maximum compressive stress value.