Purpose – The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perform substantial analytics, they often produce lengthy reports that require painstaking post-analysis. Approaches that reduce the burden of excessive information are more likely to contribute to the overall effectiveness of the audit process. The authors address this issue by designing and testing the use of visualization methods to present information graphically, to assist auditors in detecting anomalous and potentially fraudulent accounts payable transactions. The strength of the authors ' approach is its capacity for discovery and recognition of new and unexpected insights.

Design/methodology/approach – Data were obtained from the SAP enterprise (ERP) system of a real-world organization. A framework for performing visual analytics was developed and applied to the data to determine its usefulness and effectiveness in identifying anomalous activities.

Findings – The paper provides valuable insights into understanding the use of different types of visualizations to effectively identify anomalous activities.

Research limitations/implications – Because this study emphasizes asset misappropriation, generalizing these findings to other categories of fraud, such as accounts receivable, must be made with caution.

Practical implications – This paper provides a framework for developing an automated visualization solution which may have implications in practice.

Originality/value – This paper demonstrates the need to understand the effectiveness of visualizations in detecting accounting fraud. This is directly applicable to organizations investigating methods of improving fraud detection in their ERP systems.