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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.
A material is brittle if, when subjected to stress, it breaks without significant deformation (strain). Brittle materials absorb relatively little energy prior to fracture, even those of high strength.Breaking is often accompanied by a snapping sound.any steels become brittle at low temperatures (see ductile-brittle transition temperature), depending on their composition and processing. When used in materials science, it is generally applied to materials that fail when there is little or no evidence of plastic deformation before failure.