Uhmmm... Do you have this problem with other RPG Maker games? Are you on windows 10 or on some other version?
search in the start menu dxdiag.exe and run it, check all the tabs to see if there are any errors it finds.
Check this thread if you didn't already: https://forums.rpgmakerweb.com/index.php?threads/rmvxa-directx-audio-failed-to-i...
Try the same things the first poster tried, so we can exclude some stuff. Also, if you have another PC available, just test the game there, just in case. Sadly, this usually is a problem with something on your end, so it can be hard to check everything. >_<