{"id":2068,"date":"2026-06-24T11:46:46","date_gmt":"2026-06-24T11:46:46","guid":{"rendered":"https:\/\/pierag.com\/US\/?p=2068"},"modified":"2026-08-14T08:24:24","modified_gmt":"2026-08-14T08:24:24","slug":"material-weaknesses-key-themes-risks-audit-insights","status":"publish","type":"post","link":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/","title":{"rendered":"Material Weakness Trends 2026: What 1,000 SEC Filer Disclosures Reveal About ICFR"},"content":{"rendered":"<p><i><span style=\"font-weight: 400;\">Research report | 8-10 Min Read<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Material weaknesses remain one of the clearest public signals of how well an organization&#8217;s internal control environment is actually working. But the disclosures themselves rarely tell the full story. A single reported weakness is often the visible symptom of a deeper governance, staffing, or process gap, not an isolated control failure.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To understand what is really driving these disclosures, Pierag analyzed material weakness filings from 1,000 U.S. SEC filers across 2025 and 2026. The goal was to identify which themes recur most often, how they cluster together, and what separates companies that remediate quickly from those that report the same weaknesses year after year.<\/span><\/p>\n<h3>What Is a Material Weakness in Internal Controls?<\/h3>\n<p><span style=\"font-weight: 400;\">A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting (ICFR) severe enough that there is a reasonable possibility a material misstatement in the company&#8217;s financial statements would not be prevented or detected on a timely basis. Under SEC rules, companies must disclose material weaknesses in their annual and quarterly filings, along with management&#8217;s assessment of ICFR effectiveness.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A material weakness disclosure does not necessarily mean a misstatement has occurred. It means the control environment could not reliably catch one if it did.<\/span><\/p>\n<h3>Methodology<\/h3>\n<p><span style=\"font-weight: 400;\">Pierag reviewed material weakness disclosures reported by 1,000 U.S. SEC filers across fiscal years 2025 and 2026, drawn from annual and quarterly filings. Each disclosure was categorized by theme, cross-referenced against industry classification and filer type (IPO versus non-IPO), and analyzed for co-occurrence patterns, meaning how often two or more weakness themes were reported together within the same filing.<\/span><\/p>\n<h3>The Most Commonly Reported Material Weakness Themes<\/h3>\n<p><span style=\"font-weight: 400;\">Two themes dominate the dataset by a clear margin:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Segregation of Duties<\/b><span style=\"font-weight: 400;\"> &#8211; inadequate separation between individuals who initiate, approve, and record transactions, concentrating control in too few hands.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Resource Constraints<\/b><span style=\"font-weight: 400;\"> &#8211; insufficient qualified accounting and finance personnel to design, operate, and monitor controls at the scale the business requires.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Beyond these two leading themes, three additional categories appear consistently across industries:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Employee Training and Competency Gaps<\/b><span style=\"font-weight: 400;\"> &#8211; control owners who lack sufficient training in accounting standards, company-specific procedures, or the judgment required for complex transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>IT General Controls (ITGCs)<\/b><span style=\"font-weight: 400;\"> &#8211; weaknesses in access management, change management, or system configuration controls supporting financial reporting systems.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial Reporting Process Deficiencies<\/b><span style=\"font-weight: 400;\"> &#8211; breakdowns in period-end close, account reconciliation, or review procedures that support accurate reporting.<\/span><\/li>\n<\/ul>\n<h3>Why Material Weaknesses Rarely Occur in Isolation<\/h3>\n<p><span style=\"font-weight: 400;\">One of the most consistent patterns in the data is co-occurrence. Companies that report one material weakness frequently report two or more in the same filing. Segregation of Duties issues, for example, are commonly reported alongside Resource Constraints, since both often stem from the same root cause: a finance function that has not scaled staffing or process design in line with the business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This clustering matters for how organizations should read their own disclosures. A material weakness reported as a single line item is often a symptom of a broader capacity or governance gap, not a standalone control fix. Addressing the individual deficiency without addressing the underlying driver tends to produce a repeat disclosure the following year.<\/span><\/p>\n<h3>Industry-Specific Patterns<\/h3>\n<p><span style=\"font-weight: 400;\">Material weakness themes are not evenly distributed across sectors. Some industries show a heavier concentration of IT General Controls weaknesses, consistent with reliance on complex or highly customized financial systems. Others show a higher incidence of Resource Constraints, often reflecting leaner finance functions relative to transaction volume or reporting complexity. Understanding where an organization&#8217;s own industry tends to cluster is a useful diagnostic starting point before conducting an internal gap assessment.<\/span><\/p>\n<h3>IPO Filers vs. Non-IPO Filers<\/h3>\n<p><span style=\"font-weight: 400;\">The data shows a meaningful difference between newly public companies and established filers. IPO filers are more likely to report material weaknesses tied to Resource Constraints and Financial Reporting Process Deficiencies, consistent with the operational strain of building a public-company-grade control environment on a compressed timeline. Non-IPO filers, by contrast, more frequently report Segregation of Duties and IT General Controls issues, often surfacing as the business has grown in complexity faster than its control structure.<\/span><\/p>\n<h3>What Effective Remediation Looks Like<\/h3>\n<p><span style=\"font-weight: 400;\">Across the filers studied, organizations making the fastest and most durable progress on remediation share a common approach: they treat material weaknesses as a signal to fix the underlying driver, not just the disclosed symptom. In practice, this means:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Redesigning governance structures and reporting lines rather than adding a single approval step<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investing in talent and training as a control activity, not a one-time fix<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rebuilding financial reporting processes with documented, testable controls<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Modernizing IT systems and access controls supporting the close process<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Organizations that address these root causes tend to see material weaknesses resolved and stay resolved. Those that patch individual deficiencies in isolation tend to see new, related weaknesses surface in subsequent periods.<\/span><\/p>\n<h3>Frequently Asked Questions<\/h3>\n<p><b>What is the most commonly reported material weakness among SEC filers?<\/b><span style=\"font-weight: 400;\"> Segregation of Duties and Resource Constraints are the two most frequently reported material weakness themes across the 1,000 SEC filers analyzed, ahead of IT controls, employee training, and financial reporting process deficiencies.<\/span><\/p>\n<p><b>Do material weaknesses usually occur alone or together?<\/b><span style=\"font-weight: 400;\"> Material weaknesses frequently co-occur. A company reporting a Segregation of Duties issue, for example, often also reports a related Resource Constraints weakness, since both typically trace back to an under-resourced finance function.<\/span><\/p>\n<p><b>Is a material weakness the same as a misstatement?<\/b><span style=\"font-weight: 400;\"> No. A material weakness means the control environment could not reliably prevent or detect a material misstatement on a timely basis. It does not confirm that a misstatement actually occurred.<\/span><\/p>\n<p><b>Do IPO companies report different material weaknesses than established public companies?<\/b><span style=\"font-weight: 400;\"> Yes. IPO filers more often report Resource Constraints and Financial Reporting Process Deficiencies, reflecting the strain of building public-company controls quickly. Non-IPO filers more often report Segregation of Duties and IT General Controls weaknesses.<\/span><\/p>\n<p><b>How long does it typically take to remediate a material weakness?<\/b><span style=\"font-weight: 400;\"> Timelines vary by root cause and company size, but remediation that only fixes the disclosed symptom (rather than the underlying governance, staffing, or process gap) tends to result in the same or a related weakness resurfacing in a later period.<\/span><\/p>\n<p><b>Who should read this material weakness research report?<\/b><span style=\"font-weight: 400;\"> The findings are most relevant to CFOs, controllers, audit committee members, and internal audit leaders responsible for ICFR design, SOX 404 compliance, and remediation planning.<\/span><\/p>\n<h3>Get the Full Report<\/h3>\n<p><span style=\"font-weight: 400;\">This overview covers the top-line findings. The complete report includes the full thematic breakdown, industry-by-industry data, co-occurrence analysis, and practical considerations for management teams, audit committees, and internal audit leaders building a remediation roadmap.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Building or strengthening your ICFR environment? Pierag&#8217;s<\/span> <a href=\"https:\/\/pierag.com\/US\/our-services\/business-risk-advisory\/\"><span style=\"font-weight: 400;\">Business Risk Advisory<\/span><\/a><span style=\"font-weight: 400;\"> teams work with audit committees and finance leaders to design controls that hold up under scrutiny, not just on paper.<\/span><a href=\"https:\/\/pierag.com\/US\/contact-us\/\"> <span style=\"font-weight: 400;\">Talk to our team<\/span><\/a><span style=\"font-weight: 400;\"> about your control environment.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Related reading:<\/span><\/i><a href=\"https:\/\/pierag.com\/US\/beyond-compliance-internal-auditors-role-in-implementing-sebis-new-rpt-framework\/\"> <i><span style=\"font-weight: 400;\">Beyond Compliance: Internal Auditor&#8217;s Role in Implementing SEBI&#8217;s New RPT Framework<\/span><\/i><\/a><i><span style=\"font-weight: 400;\"> |<\/span><\/i><a href=\"https:\/\/pierag.com\/US\/audit-trail-ensuring-financial-integrity-and-accountability\/\"> <i><span style=\"font-weight: 400;\">Audit Trail: Ensuring Financial Integrity and Accountability<\/span><\/i><\/a><i><span style=\"font-weight: 400;\"> |<\/span><\/i><a href=\"https:\/\/pierag.com\/US\/emerging-risks-and-trends-navigating-whats-next-2026\/\"> <i><span style=\"font-weight: 400;\">Emerging Risks and Trends 2026<\/span><\/i><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Research report | 8-10 Min Read Material weaknesses remain one of the clearest public signals of how well an organization&#8217;s internal control environment is actually working. But the disclosures themselves rarely tell the full story. A single reported weakness is often the visible symptom of a deeper governance, staffing, or process gap, not an isolated [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2070,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Material Weaknesses: Key Themes, Risks &amp; Audit Insights<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Material Weaknesses: Key Themes, Risks &amp; Audit Insights\" \/>\n<meta property=\"og:description\" content=\"Research report | 8-10 Min Read Material weaknesses remain one of the clearest public signals of how well an organization&#8217;s internal control environment is actually working. But the disclosures themselves rarely tell the full story. A single reported weakness is often the visible symptom of a deeper governance, staffing, or process gap, not an isolated [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/\" \/>\n<meta property=\"og:site_name\" content=\"Pierag\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-24T11:46:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-14T08:24:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/06\/Website-Article-Banner_Header-6.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"377\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Pierag_us_2026\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pierag_us_2026\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/\"},\"author\":{\"name\":\"Pierag_us_2026\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#\\\/schema\\\/person\\\/6ba55ddb3ff7b08ffad1c3290aec6028\"},\"headline\":\"Material Weakness Trends 2026: What 1,000 SEC Filer Disclosures Reveal About ICFR\",\"datePublished\":\"2026-06-24T11:46:46+00:00\",\"dateModified\":\"2026-08-14T08:24:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/\"},\"wordCount\":1158,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Website-Article-Banner_Header-6.png\",\"articleSection\":[\"Insights\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/\",\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/\",\"name\":\"Material Weaknesses: Key Themes, Risks & Audit Insights\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Website-Article-Banner_Header-6.png\",\"datePublished\":\"2026-06-24T11:46:46+00:00\",\"dateModified\":\"2026-08-14T08:24:24+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#\\\/schema\\\/person\\\/6ba55ddb3ff7b08ffad1c3290aec6028\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#primaryimage\",\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Website-Article-Banner_Header-6.png\",\"contentUrl\":\"https:\\\/\\\/pierag.com\\\/US\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Website-Article-Banner_Header-6.png\",\"width\":1440,\"height\":377},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/material-weaknesses-key-themes-risks-audit-insights\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/pierag.com\\\/US\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Material Weakness Trends 2026: What 1,000 SEC Filer Disclosures Reveal About ICFR\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#website\",\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/\",\"name\":\"Pierag US\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pierag.com\\\/US\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/pierag.com\\\/US\\\/#\\\/schema\\\/person\\\/6ba55ddb3ff7b08ffad1c3290aec6028\",\"name\":\"Pierag_us_2026\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g\",\"caption\":\"Pierag_us_2026\"},\"sameAs\":[\"https:\\\/\\\/pierag.com\\\/US\"],\"url\":\"https:\\\/\\\/pierag.com\\\/US\\\/author\\\/pierag_us_2026\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Material Weaknesses: Key Themes, Risks & Audit Insights","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/","og_locale":"en_US","og_type":"article","og_title":"Material Weaknesses: Key Themes, Risks & Audit Insights","og_description":"Research report | 8-10 Min Read Material weaknesses remain one of the clearest public signals of how well an organization&#8217;s internal control environment is actually working. But the disclosures themselves rarely tell the full story. A single reported weakness is often the visible symptom of a deeper governance, staffing, or process gap, not an isolated [&hellip;]","og_url":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/","og_site_name":"Pierag","article_published_time":"2026-06-24T11:46:46+00:00","article_modified_time":"2026-08-14T08:24:24+00:00","og_image":[{"width":1440,"height":377,"url":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/06\/Website-Article-Banner_Header-6.png","type":"image\/png"}],"author":"Pierag_us_2026","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Pierag_us_2026","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#article","isPartOf":{"@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/"},"author":{"name":"Pierag_us_2026","@id":"https:\/\/pierag.com\/US\/#\/schema\/person\/6ba55ddb3ff7b08ffad1c3290aec6028"},"headline":"Material Weakness Trends 2026: What 1,000 SEC Filer Disclosures Reveal About ICFR","datePublished":"2026-06-24T11:46:46+00:00","dateModified":"2026-08-14T08:24:24+00:00","mainEntityOfPage":{"@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/"},"wordCount":1158,"commentCount":0,"image":{"@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#primaryimage"},"thumbnailUrl":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/06\/Website-Article-Banner_Header-6.png","articleSection":["Insights"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/","url":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/","name":"Material Weaknesses: Key Themes, Risks & Audit Insights","isPartOf":{"@id":"https:\/\/pierag.com\/US\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#primaryimage"},"image":{"@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#primaryimage"},"thumbnailUrl":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/06\/Website-Article-Banner_Header-6.png","datePublished":"2026-06-24T11:46:46+00:00","dateModified":"2026-08-14T08:24:24+00:00","author":{"@id":"https:\/\/pierag.com\/US\/#\/schema\/person\/6ba55ddb3ff7b08ffad1c3290aec6028"},"breadcrumb":{"@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#primaryimage","url":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/06\/Website-Article-Banner_Header-6.png","contentUrl":"https:\/\/pierag.com\/US\/wp-content\/uploads\/2026\/06\/Website-Article-Banner_Header-6.png","width":1440,"height":377},{"@type":"BreadcrumbList","@id":"https:\/\/pierag.com\/US\/material-weaknesses-key-themes-risks-audit-insights\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pierag.com\/US\/"},{"@type":"ListItem","position":2,"name":"Material Weakness Trends 2026: What 1,000 SEC Filer Disclosures Reveal About ICFR"}]},{"@type":"WebSite","@id":"https:\/\/pierag.com\/US\/#website","url":"https:\/\/pierag.com\/US\/","name":"Pierag US","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pierag.com\/US\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/pierag.com\/US\/#\/schema\/person\/6ba55ddb3ff7b08ffad1c3290aec6028","name":"Pierag_us_2026","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a65f4963f775da9b589214c4c4382f89fb84c2e9add17a11cdd47b6e27860463?s=96&d=mm&r=g","caption":"Pierag_us_2026"},"sameAs":["https:\/\/pierag.com\/US"],"url":"https:\/\/pierag.com\/US\/author\/pierag_us_2026\/"}]}},"_links":{"self":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts\/2068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/comments?post=2068"}],"version-history":[{"count":4,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts\/2068\/revisions"}],"predecessor-version":[{"id":2086,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/posts\/2068\/revisions\/2086"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/media\/2070"}],"wp:attachment":[{"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/media?parent=2068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/categories?post=2068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pierag.com\/US\/wp-json\/wp\/v2\/tags?post=2068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}