As internet use has increased, the tools to manage cyber security and to protect against deliberate attacks and accidental loss of data have become widely available – and affordable. Those at risk have boosted spending on cyber security and introduced policies and procedures, but these must be regularly reviewed to ensure their effectiveness against new threats. A recent ACCA and IMA member survey found 60% of respondents taking some measures against cyber-attacks: large organizations such as the Big Financials and the Big Four were more likely to take steps to mitigate cyber-crime risks, and initiatives appear to be prompted by a feeling that risks are becoming more plentiful, threatening and costly