def METHOD_NAME(self):
    sqs_client = client("sqs", region_name=AWS_REGION)
    queue = sqs_client.create_queue(QueueName=test_queue, tags={"test": "test"})
    audit_info = self.set_mocked_audit_info()
    sqs = SQS(audit_info)
    assert len(sqs.queues) == 1
    assert sqs.queues[0].id == queue["QueueUrl"]
    assert sqs.queues[0].region == AWS_REGION
    assert sqs.queues[0].tags == [{"test": "test"}]