Cloudformation AWS::Include parser is very strict. Must put quotes everywhere. Otherwise, you'll get "InvalidAttributeValue". Here's a correct example.

resources.yaml

S3Bucket:
  Type: "AWS::S3::Bucket"
  Properties:
    BucketName:
      Fn::Sub: "${TagProduct}-${TagEnvironment}-${TagEnvironmentNumber}-audit-${AWS::AccountId}-${AWS::Region}"
    NotificationConfiguration:
      QueueConfigurations:
      - Event: "s3:ObjectCreated:*"
        Queue:
          Fn::GetAtt: [ "ObjectCreatedQueueAudit", "Arn" ]
        Filter:
          S3Key:
            Rules:
            - Name: "suffix"
              Value: ".json"

AuditDLQ:
  Type: "AWS::SQS::Queue"
  Properties:
    QueueName:
      Fn::Sub: "${TagProduct}-${TagEnvironment}-${TagEnvironmentNumber}-audit-dlq"
    VisibilityTimeout: 30

AuditQueue:
  Type: "AWS::SQS::Queue"
  Properties:
    QueueName:
      Fn::Sub: "${TagProduct}-${TagEnvironment}-${TagEnvironmentNumber}-audit"
    ReceiveMessageWaitTimeSeconds: 1
    VisibilityTimeout: 5
    RedrivePolicy:
      deadLetterTargetArn:
        Fn::GetAtt: [ "AuditDLQ", "Arn" ]
      maxReceiveCount: 5

ObjectCreatedQueueAudit:
  Type: AWS::SQS::Queue
  Properties:
    VisibilityTimeout: 600

ObjectCreatedQueuePolicy:
  Type: AWS::SQS::QueuePolicy
  Properties: 
    Queues:
    - Ref: ObjectCreatedQueueAudit
    PolicyDocument:
      Id: QueuePolicy
      Version: "2012-10-17"
      Statement:
      - Sid: AllowS3ToPushTransaction      
        Effect: Allow
        Principal:
          AWS: "*"
        Action: sqs:SendMessage
        Resource:
        - Fn::GetAtt: ["ObjectCreatedQueueAudit", "Arn"]
        Condition:
          ArnEquals:
            aws:SourceArn: 
              Fn::Sub: "arn:aws:s3:::${TagProduct}-${TagEnvironment}-${TagEnvironmentNumber}-audit-${AWS::AccountId}-${AWS::Region}"