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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.
Shear strength is a material's ability to resist forces that attempt to cause it to become permanently deformed by sliding against itself. Too much shear strain can cause a component such as a spring to break. Shear testing is performed to determine the shear strength of a material.