Applying the fuzzy multi-criteria decision-making approach to prioritize the factors affecting the selection of digital currencies used in the digital audit of the country's executive bodies

Considering that the advancements of computer audit techniques, especially digital audit, are a great guide for auditors, auditors also need a new audit approach to collect digital evidence. This approach should show important and sensitive information, the most important factor in digital audit is the identification and evaluation of digital currencies. Recently, digital currencies have been very popular among people and companies as a place for investment. As one of the most important digital currencies in recent years, Bitcoin has attracted the attention of many people and companies as a source of investment and profit. In order to identify the factors affecting the price prediction of digital currencies, today, while using statistical techniques, they survey experts. In this research, while identifying effective criteria, fuzzy network analysis has been used to calculate the weights of criteria and options. This research is in terms of practical results and in terms of descriptive-explanatory purpose. The statistical population of the research includes people and experts active in the field of digital currencies, who were selected by random sampling and full enumeration, and the sample size is 306 and 30 people, respectively. The data collection tools are questionnaires and interviews, which have appropriate validity and reliability. Data analysis is based on multi-criteria decision-making model, and Expert Choice and SPSS software were used for calculations. Based on the calculations, the weight of the effective criteria was calculated and based on that, among the digital currencies, Ethereum is recognized as the best option in the field of buying digital currencies used in the digital audit of the country's executive bodies.