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Oddly, seems related to UAC Sound Controls. o.O

Try the following in such case:-

1. Right Click on the Volume icon in the task bar and click Sounds
2. Scroll down the Program Events list until you find the setting for Windows User Account Control (You can also just start "typing" this instead of scrolling, to automatically drop down)
3. With that selected, see what it says for "Sounds". Test it if you want, but if set to anything other than the following Windows User Account Control.wav or (None) then change to either of these and apply.

A restart may be required, but this seems to solve the issue. Its been a problem since Windows 8 and seems to involve custom themes changing that setting to a file that cannot be played.

Install the updates