The Relationship Between Tourism and the Efficiency  of Budget Investments as Important Area of Strategic Audit

Lyazzat SEMBIYEVA; Assel ISMAILOVA; Zamira BASHU; Saule SPATAYEVA; Makpal ZHOLAMANOVA; Gulmira YESSENOVA

doi:10.14505/jemt.v14.6(70).18

Lyazzat SEMBIYEVA L.N. Gumilyov Eurasian National University, Astana, Kazakhstan https://orcid.org/0000-0001-7926-0443 https://www.webofscience.com/wos/author/record/14356580
Assel ISMAILOVA L.N. Gumilyov Eurasian National University, Astana, Kazakhstan https://orcid.org/0000-0003-1692-5748 https://www.webofscience.com/wos/author/record/48066976
Zamira BASHU L.N. Gumilyov Eurasian National University, Astana, Kazakhstan https://orcid.org/0000-0001-8737-1274 https://www.webofscience.com/wos/author/record/3814805
Saule SPATAYEVA S. Seifullin Kazakh AgroTechnical University, Astana, Kazakhstan https://www.webofscience.com/wos/author/record/3532053
Makpal ZHOLAMANOVA L.N. Gumilyov Eurasian National University, Astana, Kazakhstan https://orcid.org/0000-0003-0942-2376 https://www.webofscience.com/wos/author/record/648494
Gulmira YESSENOVA JSC Kazakh University of Technology and Business, Astana, Kazakhstan https://orcid.org/0000-0002-4576-3920 https://www.webofscience.com/wos/author/record/2319144

DOI: https://doi.org/10.14505/jemt.v14.6(70).18

Abstract

In the context of tourism, budget investments play a crucial role in developing and promoting tourism destinations, infrastructure, marketing campaigns, and other tourism-related initiatives. The relevance of the study lies in the fact that the relationship between tourism and the efficiency of budget investments is an important aspect of strategic audit. Tourism can be a significant source of income for many countries and regions, and the proper management of investments in tourism infrastructure and promotion of a tourism product can significantly increase the efficiency of the use of budget funds. In this article, we will consider the main aspects of this issue and analyze how effectively budget investments are used and what is the role of strategic audit in this direction.

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