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.