Cannot start SQL Server Audit on file

I have the following SQL Server Audit:

CREATE SERVER AUDIT [Omega_CA_Srv_Aud]TO FILE (   FILEPATH = N'C:\MS_Sql_Server_Audit\'    ,MAXSIZE = 100 MB    ,MAX_FILES = 3    ,RESERVE_DISK_SPACE = OFF) WITH (QUEUE_DELAY = 1000, ON_FAILURE = CONTINUE, AUDIT_GUID = '45b8fdb5-dbe5-4550-b115-e9cac5ef327b')

When I try to enable it, I get the following error:

TITLE: Microsoft.SqlServer.Smo

Enable failed for Audit 'Omega_CA_Srv_Aud'.

For help, click: https://go.microsoft.com/fwlink?ProdName=Microsoft+SQL+Server&ProdVer=17.100.31.0&EvtSrc=Microsoft.SqlServer.Management.Smo.ExceptionTemplates.FailedOperationExceptionText&EvtID=Enable+Audit&LinkId=20476

ADDITIONAL INFORMATION:

An exception occurred while executing a Transact-SQL statement or batch. (Microsoft.SqlServer.ConnectionInfo)

Audit 'Omega_CA_Srv_Aud' failed to start . For more information, see the SQL Server error log. You can also query sys.dm_os_ring_buffers where ring_buffer_type = 'RING_BUFFER_XE_LOG'. (Microsoft SQL Server, Error: 33222)

It was working before. One (MS) day it failed to start.

I have given full permissions to Everyone on the OS directory

... but still the same issue persists.

The disk volume is 60 Gb and 39 Gb are free.

at SQL Server Log do see the following:

Date,Source,Severity,Message04/13/2025 23:12:57,spid61,Unknown,Audit: Server Audit: 65536<c/> Initialized and Assigned State: TARGET_CREATION_FAILED04/13/2025 23:12:57,spid61,Unknown,SQL Server Audit failed to create an audit file related to the audit 'Omega_CA_Srv_Aud' in the directory 'C:\MS_Sql_Server_Audit'. Make sure that the disk is not full and that the SQL Server service account has the required permissions to create and write to the file.04/13/2025 23:12:57,spid61,Unknown,Error: 33244<c/> Severity: 17<c/> State: 1.04/13/2025 23:12:57,spid61,Unknown,SQL Server Audit failed to create the audit file 'C:\MS_Sql_Server_Audit\Omega_CA_Srv_Aud_45B8FDB5-DBE5-4550-B115-E9CAC5EF327B_0_133890523773110000.sqlaudit'. Make sure that the disk is not full and that the SQL Server service account has the required permissions to create and write to the file.04/13/2025 23:12:57,spid61,Unknown,Error: 33206<c/> Severity: 17<c/> State: 1.04/13/2025 23:12:57,spid61,Unknown,Audit: Server Audit: 65536<c/> State changed from: START_FAILED to: TARGET_CREATION_FAILED04/13/2025 23:12:57,spid61,Unknown,Audit: Server Audit: 65536<c/> Initialized and Assigned State: START_FAILED04/13/2025 23:12:57,spid61,Unknown,Audit: Server Audit: 65536 Session has been closed04/13/2025 23:12:57,spid61,Unknown,Audit: Server Audit: 65536<c/> State changed from: TARGET_CREATION_FAILED to: SHUTTING_DOWN04/13/2025 23:12:57,spid61,Unknown,Audit: Server Audit: 65536 Session is being closed. Audit Guid: 45B8FDB5-DBE5-4550-B115-E9CAC5EF327B

Version is Developer Edition 2019