Identify who can manage the data more easily.
In general, the CueSheets are separated into music, sound effects, dialogue etc...
If separating the CueSheets makes things complex, it is recommended to name the Cues so that you can understand their function (such as 1shot or loop) simply from their names.
A complex interactive sound can be divided in several Cues, for example when you need advanced control on a car engine sound.
If you have multiple scenes or levels, you may also want to create a CueSheet for each of them. For example, a CueSheet for all the sounds in a mini-game.