Dear Bharti Rajput,
Good day. Thank you for posting to Microsoft Community.
Based on your description, you want to get some information about Audit Log on SharePoint Online.
I found some official articles that might help you understand Audit Log better.
These documents explain how to enable and use the Audit Log:
Turn auditing on or off | Microsoft Learn
Export, configure, and view audit log records | Microsoft Learn
This document details the requirements that can be met by Audit Log: View audit log reports - Microsoft Support
And as far as I know, only the relevant administrators have access to the audit logs and can generate them.
Thank you for your time and patience.
Sincerely,
Claire | Microsoft Community Moderator