is it possible to view which IP addresses have accessed a file through an anonymous link distributed through OneDrive for Business? I can't find anything in the Security and Compliance Center / Audit log Search. Googled the hell out of it and found nothing, only information related to the creation on sharing links.
There are various queries builtin that can highlight these events:
File and folder activities - filters all your activities to display only those activities that involved files and folders. The filter includes upload, download, and accessing folders, along with creating, deleting, uploading, downloading, quarantining, and accessing files, and transferring content.