Can you open the volume mixer (just search how to open volume mixer and your version of windows).
Type and see what is making the sound.
If it’s a virus or malware search Malwarebytes and scan.
If it’s not, you might be able to find it in the Task Manager and stop it from starting up. Maybe it’s just a prank program someone put on there.
have you checked if anything is playing in the Volume Mixer? (Just search 'how to open volume mixer in windows and put your version of windows).