Cyber means world of computer, internet and other information technologies
All the organisations make use of cyber systems, but these systems are prone to risk , which will affect business, its information including financial information
Eg Risk that unauthorised access and leak of data / risk that unauthorised entries are entered in system or some entries are deleted / or data is destroyed / data is hijacked and ransom is demanded etc
we as auditor has to see whether entity has adequate systems to protect data from such risks / attacks