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 third podcast Paul Diamond, a senior Technology & Risk Director, with significant experience and a sustained record of success in the public and private sector considers the executive level view and why cyber risk matters. He also explores the role of standards and accreditations in managing the cyber risk, especially as these relate to the supply chain.