Hi @Ganesh ,
Based on my research and testing, you can refer to the content and scripts in the following article to achieve this requirement. Hope it can help you .Thanks for your understanding and support.
https://eskonr.com/2021/05/using-powershell-retrieve-the-o365-audit-logs-for-sharepoint-sites/
https://github.com/eskonr/MEMPowered/blob/master/Scripts/Office365/o365-Auditlogs-sharepointsites.ps1
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