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material weakness stresses
audit.	существенный недостаток (“significant deficiency:” A deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of a registrant's financial reporting. triumfov)
tech.	хрупкость материала (Post Scriptum)
material weaknesses
account.	существенные недостатки
English thesaurus
material weakness
IT	A deficiency or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement will not be prevented or detected on a timely basis. Weakness in control is considered "material" if the absence of the control results in failure to provide reasonable assurance that the control objective will be met. A weakness classified as material implies that: Controls are not in place and/or controls are not in use and/or controls are inadequate Escalation is warranted There is an inverse relationship between materiality and the level of audit risk acceptable to the IS audit or assurance professional, i.e., the higher the materiality level, the lower the acceptability of the audit risk, and vice versa.