Try to look in the headers. If it’s a server then it should be listed in the Received header. If it’s a client, try to check the log files. Try to trace back the Message ID and you should find out which IP connected to your SMTP server. If message tracking is enabled, try that to find out from where the message is originating.
Get a network sniffer tool e.g. LanSpy, it will show you which PCs have port 25 open (assuming the virus is using port 25 for sending). Another good tool is Wireshark aka Ethereal, let it monitor the network for about 15 minutes and then analyse the output.
Other than that, you should do a virus scan. If the virus is not too new use a standalone scanner such as Mcafee Stinger.