Hi,
You can delete the specific file from the folder media in Windows. You may follow the steps provided.
Note: We do not recommend you to delete the specific file since it is system sound. However, you may take a back-up of the file to use in future after testing.
Step 1: Locate the file
a. Double click on 'C drive'.
b. Select 'Windows'.
c. Select 'Media'.
d. Scroll down and locate the file named 'Windows user account.wav'.
Once you have spotted the file, you have to change the ownership and give permission to delete.
Step 2: To take ownership and give permission, you may follow the steps provided.
a. Right click on 'Windows user account.wav'.
b. Click on “Properties” on the right click menu.
c. Click on “Security” tab.
d. Click on “Advanced” button at the bottom.
e. In Advanced Security Dialog window, click on “Owner” tab.
f. Here you will be able to see current owner (i.e. Trusted Installer).
g. To take ownership of the object, click on the Edit button. Give permission to
UAC. Then highlight the user name in the “Change owner to” box that you want to assign as the owner for the object. Click “OK” to finish the process.
h. Back in Advanced Security Settings window, you will see the current owner has changed to the user you just selected.
i. Click “OK” button to exit this window.
j. Click “OK” again to exit completely from the Properties window.
k. Repeat step 1 to 4 to open the object’s Properties window again.
l. Back in object’s Properties window, click on Edit button, and confirm the UAC elevation request.
m. Highlight the Administrators in the “Group or user names” box. If the user ID or group that you want to manage the permissions for the object doesn’t exist, click on “Add” button, and type in the user name or group name desired into the
“Enter object names to select (Can use Everyone as user Name)” box, and finish off by clicking on “OK”.
n. In the Permissions for Administrators box below (or any other user name or group name you chose), click on “Full Control” under the “Allow” column to assign full access rights control permissions to Administrators group.
You can also refer to the article mentioned below for more information..
Learn How to Take or Assign Ownership of Files and Folders
http://technet.microsoft.com/en-us/magazine/ff404240.aspx
Once you are done with this, you should be able to delete the particular file. Now check with the issue and let us know the results.
Hope this information helps. Reply with the status so that we could help you further.