Auditing in Microsoft 365 is part of Microsoft Purview. Thousands of actions and operations conducted across Microsoft 365 services and solutions are reported in your organization’s unified audit log. IT admins, risk teams, and compliance and legal operators within an organization can search audit logs using the audit log search tool.
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Read more on ShareGate:
https://sharegate.com/blog/microsoft-auditing-solutions-using-purview-audit-reports#audit