How to enable audit log settings in SharePoint Online?
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In SharePoint Online, Open your Microsoft 365 admin center and go to Report -> Usage. And then under SharePoint files, click on view more and then select Site usage. Here you will be able to see the SharePoint Usage Reports.
Previously, there were options to enable audit settings from the SharePoint Online site collection. But that option is disabled by Microsoft. The option was available in the Site Settings page under the Site Collection Administration, link as “Site collection audit settings“.