I had this weird issue with the game when the audio suddenly starts crackling / lagging, especially when I’m playing Voxophones. It’s super annoying and kind of an experience-killer. Anyway, after long searches on the internet, I found this solution:

Set compatibility mode to Windows Vista SP2.
1. Navigate to C:\Program Files (x86)\Steam\steamapps\common\BioShock Infinite\Binaries\Win32
2. Right-click on the BioShockInfinite.exe and select Properties.
3. Go to Compatibility tab and select Windows Vista SP2.

Also, don’t forget to upgrade your graphics card to the newest driver.