It is important to keep in mind "Who is easy to manage?"

How to divide things so that programmers can easily manage them

As a method for programmers to easily manage them, it is effective to divide them by function.
Generally, they are divided into BGM, SE (sound effects), voice, etc.

Classify by whether it is a loop or not

It is also effective to classify the sound by whether it loops or not.
If dividing it into cue sheets becomes cumbersome, it is a good idea to make it possible to guess whether it is a single sound or a loop by the cue name, etc.

Classify by interactive sound

Interactive sounds that require advanced control, such as engine sounds, may be divided into dedicated cue sheets.

Classify by scene

In projects with multiple scenes, sounds may be divided by scene.
For example, it is convenient to manage sounds that are only used in specific scenes, such as sounds exclusive to mini-games, by scene.