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The study of the features of auditing the effectiveness of asset management in the activities of external state audit bodies is highly relevant, as it helps to increase transparency and responsibility in the management of public resources. This is especially important in conditions where the public demands more open and honest activities of government authorities. The analysis carried out in the tourism industry allowed us to identify areas in which costs can be reduced and expenses optimized, which is important for the effective management of limited budgetary resources, and also emphasizes the importance of studying the specifics of auditing efficiency of asset management in the activities of external government audit bodies for both developed countries and developing economies, including Kazakhstan. The purpose of the study is to develop an understanding and identify key aspects of auditing the effectiveness of asset management of external state audit bodies in the tourism industry in order to increase transparency, responsibility and efficiency in the use of public assets, aimed at analyzing existing practices, theoretical concepts both in Kazakhstan and beyond limits, providing more effective management and increased oversight of their use.