changed the permissions in the registry for:

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion

I took off all of the restrictions (right-click > permissions), restarted, and it worked like a champ!

Also ensure and verify that the msacm32.drv driver file is existing in C:\Windows\System32 folder. If the file is missing in that location, search for other copy of msacm32.drv in the computer, or copy that file from another system.
Sound Repair after Virus


Open Your Control Panel
The easiest way to open the Control Panel is to click on “Start” and then click on “Control Panel.”
Open the Internet Options
Double click on “Internet Options” to open that section of the Control Panel.
Select the “Advanced” Tab
The Advanced Tab is usually on the far-right side of the Internet Options screen.
Scroll Down to Multimedia
Scroll through the options until you see the section called “Multimedia.”
Deselect the Play Sounds Option
Click to check the option called “Play Sounds in Webpages.” This will turn on all sounds in your internet browsers.