geneally, drying flour under 105-110 oC is enough for most purposes.
If you want to get rid of all water in the samples, you may increase the temperature of the furnace, if still not work, consider to dry your samples in muffle furnace under higher temperature in an inert atmosphere, i.e. the drying process should be done in presence of inert gas, e.g. N2.
Is there any effect on rice flour sample on the spectrum of FTIR if we use 105-110 C?. We are afraid that the drying process will affect on functional groups that we cant study the previous effects from pretreatment.
Increasing temperature over 130oC it is no a good idea because the decomposition of organic material. Some degradation could occur also at lower temperature (100-110oC). For an advanced drying I suggest to use P2O5 under vacuum.