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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.
Tendency of a material to fracture or fail upon the application of a relatively small amount of force, impact, or shock. Opposite of toughness. You need to know the brittleness of everything you work with and not apply to much force to it if it can't take it. 17 people found this helpful.