I have initially checked it via SSMS and it is having the Login Auditing option as 'Failed Logins Only'. Then I have checked the Reg key AuditLogin and saw it as 3.
Later I found the following SQL from this site,
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DECLARE @AuditLevel int
EXEC master..xp_regread
@rootkey='HKEY_LOCAL_MACHINE',
@key='SOFTWARE\Microsoft\MSSQLServer\MSSQLServer',
@value_name='AuditLevel',
@value=@AuditLevel OUTPUT
SELECT @AuditLevel
----------------------------------------------------------
which returned NULL.
I have then checked the SQL Server Logs and couldn't see any login audits there (this might be due to the fact that there wasn't any failed login attempts!)
Thanks,
Philip