If you want to audit files on a Windows machine you will have to enable "file auditing" in your Security Policy. It is well advised to do some research on the Advanced Audit settings so that you can audit specifically the actions on files you are looking auditing for. Also, just enabling the audit settings in the policy wont get it done. You will have to choose the folders and files you want to audit. On a Linux machine you will have to use Auditd.