one option i tried is  finding out attachments that have 0 KB size in ALM project using below query:

SELECT CR_ENTITY,CR_KEY_1,CR_REFERENCE,SRLF_LAST_MODIFIED,(SRLF_SIZE/1024) kb FROM CROS_REF
LEFT OUTER JOIN SMART_REPOSITORY_LOGICAL_FILE ON CR_REFERENCE = SRLF_NAME
LEFT OUTER JOIN SMART_REPOSITORY_PHYSICAL_FILE ON SRLF_PHYSICAL_ID = SRPF_ID
WHERE SRLF_PARENT_PATH = '.\attach\' and (SRLF_SIZE/1024)= 0
ORDER BY kb

It gave correct result, when I navigate to the entities that are present in the result and when I tried to open attachment, they failed to open as they are 0 byte size.

Are there any other cases or factor’s like 0 KB size through which we can identify the damaged attachments in the project? Please advise.