The Relationship Between Tourism and the Efficiency of Budget Investments as Important Area of Strategic Audit
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.
 Sukhacheva, V. V., Bichurin, O. M. (2022). Taking into account trends and risks of ESG-investing when managing a portfolio of financial assets. Economics and Management, 28(1): 86-91. DOI:https://doi.org/10.35854/1998-1627-2022-1-86-91
 Wang, Z. 2021. Business Analysis on Sustainable Competitive Advantages. E3S Web of Conferences, 235(9): 03009. DOI: https://doi.org/10.1051/e3sconf/202123503009
 Cai, W., Li, G. 2018. The drivers of eco-innovation and its impact on performance: evidence from China. J. Clean. Prod., 176: 110-118. DOI: https://doi.org/10.1016/j.jclepro.2017.12.109
 Hussain, N., Rigoni, U., Cavezzali, E. 2018. Does it pay to be sustainable? Looking inside the black box of the relationship between sustainability performance and financial performance. Corp. Soc. Responsib. Environ. Manag., 25(6): 1198-1211. DOI: https://doi.org/10.1002/csr.1631
 Rezende, L. D. A., Bansi, A. C., Alves, M. F. R., Galina, S. V. R. 2019. Take your time: examining when green innovation affects financial performance in multinationals. J. Clean. Prod., 233: 993-1003, https://doi.org/10.1016/j.jclepro.2019.06.135
 Stepashin, S. V., Stolyarov, N. S., Shokhin, S. O., Zhukov, V. A. 2019. State financial control. St. Petersburg: Peter, 320 pp.
 Shanaybaeva, Zh. A., Beisenova, L. Z. 2021. Expert-analytical activity of external state audit bodies taking into account the experience of the United States of America. – Astana: Eurasian National University, 223 pp.
 Official resource of Energy Transition in Kazakhstan. Back to a sustainable future. https://www.pwc.com/
 Official resource of the Data of the Committee on Statistics of the Republic of Kazakhstan for 2011-2021. www.stat.gov.kz
 Official resource of Renewal of transport will increase the safety and comfort of tourists. https://tengrinews.kz/
 Official resource of UNWTO. Compendium of Tourism Statistics. https://www.unwto.org/
Copyright© 2023 The Author(s). Published by ASERS Publishing 2023. This is an open access article distributed under the terms of CC-BY 4.0 license.