A system for displaying financial information includes a financial statement having a set of financial accounts, a set of business processes associated with the set of financial accounts, and an financial statement manager for displaying the financial statement and the associated set of business processes. The financial statement manager is further adapted to display the financial statement and the set of risks associated with the set of financial accounts, the financial statement and a set of risk controls associated with the set of financial accounts, and/or the financial statement and a set of sample transactions associated with the set of financial accounts. The financial statement manager is further adapted to import the financial statement, which can be encoded in XML format. The system includes a web server for displaying the financial statement and the associated set of business processes as a web page on a user's web browser.