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The national executive committee (NEC) is the SNP’s governing body, and Graham was a member.
At one NEC meeting, Graham said she was “horrified” when a budget, which the finance committee, had not approved was shown, and passed.
She said she felt these meetings, led by then first minister Nicola Sturgeon, were often “deferential” to those more powerful in the party.
“You couldn’t question the authority of the people in the leadership,” she added.
She told BBC Scotland News: “I had no faith in any of the numbers I was shown, because once people lie to you about one thing, you start to question and want more evidence.”
Guthrie said each of the three members had different reasons for resigning, but they collectively had a problem with how finances were organised.
“They were using us to give them a cloak of credibility and we’re not doing it,” she added.
BBC News
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