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关联方交易是企业内部控制缺陷的高发区，而利用内部控制这一手段来控制和管理关联方交易的相关风险是促使企业健康发展的有效路径。因此完善关联方交易内部控制对于企业来说是不可避免且至关重要的工作，而利用风险管理框架对其重新进行审视与改进则更为全面系统。因此，本文将以ERM 2017为理论基础来深入分析案例公司的关联方交易内部控制问题。

正是基于此，本文选取了关联方关系性质复杂，且相关的交易频率和数额均较大的G公司作为案例，继而根据G公司因对关联方交易的控制出现问题而被审计机构出具了关于内控的否定意见这一事件所在的2019年为研究的时间节点。针对G公司的基本情况及违规关联方交易的详情进行介绍，继而将G公司当年所发生的关联方交易按照交易性质进行分类统计，总结不同性质的关联方交易的主要表现形式。然后梳理了关联方交易相关的内部控制流程，并以ERM 2017为基础对违规问题进行进一步分析，发现了G公司存在组织结构不合理、董事会缺乏有效的风险管理手段、战略变革过于依赖关联方、高估了企业风险承受能力等问题，针对这些问题，从治理与文化、战略与目标制定、执行、评议与修订以及信息、沟通与报告五个方面提出了相应的优化建议。

本文主要从ERM 2017所涵盖的五个层面对G公司的违规关联方交易和所涉及的控制问题进行多层次分析，并在此基础上针对各层面的问题提出具体的优化建议，旨在希望G公司能够改善内部控制，提升风险管理效果，实现企业的健康发展。

Internal control deficiencies are common in related party transactions(RPTs), but using internal control to control and manage the risks associated with RPTs is an effective way to encourage the healthy growth of businesses. As a result, it is an unavoidable and critical task for businesses to ameliorate internal control of RPTs, and using the risk management framework to re-examine and improve it is more comprehensive and systemic. Therefore, this article will use ERM 2017 as a theoretical foundation to examine the internal control problems of the case company's RPTs in depth.

As an example, this article uses company G, which has a complicated relationship with related parties and a high frequency and amount of RPTs. The auditing agency then released it based on Company G's control of RPTs. The study's time node in 2019 is the year of the negative internal control opinion. Introduce G company's basic situation and detail RPTs that are in violation of laws, and then classify and count the RPTs that occurred in G company that year according to the nature of the transactions, and summarize the primary manifestations of related transactions of various natures. Then, using ERM 2017, combed the internal control circuit for RPTs and further investigated the violations, it was discovered that G company’s organizational structure was defective, the board of trustees lacks effective risk management procedures, and strategic changes depend too heavily on related parties. Overestimating the enterprise's risk tolerance and other problems prompted optimization recommendations from five different perspectives: governance and culture, strategy and goal formulation, execution, review and revision, information, communication, and reporting.

This article primarily performs a multi-level analysis of G company's illegal linked transactions and the control issues involved from the five levels covered by ERM 2017, and then makes special optimization suggestions for different levels of issues based on this analysis. With the hope that G corporation can increase internal control, enhance risk management achievement, and implement the enterprise's superior and healthy expansion.