Cyber security is one of the most significant risks that an organisation faces. ACCA and Chartered Accountants Australia and New Zealand’s recent survey of over 1,500 members suggests that it is an issue that most accountants see as belonging to somebody else. Is this valid? What is the nature of threat? In our series of podcasts that accompany the report, Cyber and the CFO, Clive Webb, a Senior Insights Manager at ACCA and one of the report authors considers, with his guests, how the finance community needs to respond to the threat. To read the full report go to accaglobal.com/cyber-cfo. This first of three podcasts features Clive’s fellow report authors, Geraldine Magarey of Chartered Accountants Australia and New Zealand and Philomena Leung and Christophe Doche both of the Optus Macquarie University’s Cyber Security Hub. We explore the nature of the risk, how it is changing and why it is important for the finance community. What is the nature and extent of the cyber threat and how it may evolve in the future? Why does the finance community have an important role to play in managing the risk and how they can take active steps to ensure that appropriate recovery and remediation plans are in place?