What is Whaling?
A whaling attack, also known as whaling phishing or a whaling phishing attack, is a specific type of phishing attack that targets high-profile employees, such as the CEO or CFO, in order to steal sensitive information from a company, as those that hold higher positions within the company typically have complete access to sensitive data. In many whaling phishing attacks, the attacker's goal is to manipulate the victim into authorizing high-value wire transfers to the attacker. Here is some helpful information from CERT NZ on protectiing yourself from a whaling attack.