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. In the second podcast Michael Hughes, a Partner at Haines Watts, United Kingdom, a Director – ISACA Central UK and Non-Executive Director of the CyberQ Group considers the business perspective of the cyber risk. Mike explores why cyber risk is not just about data privacy and why the two are often confused. He considers how the connected world of the Internet of Things is changing the cyber risk profile for organisations.