Audit large files in OneDrive Business

SKalinichenko27 There is the OneDrive usage report, which you may be using already, this will tell you how many files each user has in OneDrive, as well as how much storage they are using:

https://docs.microsoft.com/en-gb/office365/admin/activity-reports/onedrive-for-business-usage

There is PowerShell as well:

https://office365itpros.com/2019/10/10/report-onedrive-business-storage/

There isn't a report that I have seen that goes into more details.  If there are concerns about OneDrive usage it's best to check the best practices and implement any necessary measures like https://docs.microsoft.com/en-us/onedrive/block-file-types such as mp3 files, set the https://docs.microsoft.com/en-us/onedrive/set-default-storage-space for your users, or https://docs.microsoft.com/en-us/onedrive/change-user-storage and so forth:

https://docs.microsoft.com/en-us/onedrive/plan-onedrive-enterprise