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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.
â¢ Elongation to failure is a measure of the ductility of a material, in other words it is the amount of strain it can experience before failure in tensile testing. â¢ A ductile material (most metals and polymers) will record a high elongation. Brittle materials like ceramics tend to show very low elongation because they do not plastically deform.