The removal of security objects from the database/DBMS would seriously degrade a system's information assurance posture. If such an event occurs, it must be logged.
If the DBMS architecture makes it impossible for any user, even with the highest privileges, to drop its built-in security objects, and if there are no additional, locally-defined security objects in the database(s), this is not a finding. Review DBMS documentation to verify that audit records can be produced when security objects are drop. If the DBMS is not capable of this, this is a finding. Review the DBMS/database security and audit configurations to verify that audit records are produced when security objects are drop. If they are not produced, this is a finding.
Deploy a DBMS capable of producing the required audit records when security objects are deleted. Configure the DBMS to produce audit records when security objects are deleted.