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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.
Strength of materials, also called mechanics of materials, is a subject which deals with the behavior of solid objects subject to stresses and strains.In materials science, the strength of a material is its ability to withstand an applied load without failure.he ultimate strength refers to the point on the engineering stressâstrain curve corresponding to the stress that produces fracture. The following are basic definitions and equations used to calculate the strength of materials.