Is the following statement regarding account deletion in Identity Security Cloud true?

The statement is false. Removing an account record from Identity Security Cloud does not necessarily permanently prevent the account from being discovered again. The decisive factor is whether the account still exists on the underlying source system.

SailPoint explicitly documents that when an administrator selects Remove Account for an account in Identity Security Cloud, the account is removed from the tenant's current source data, but it will be re-aggregated during the next complete source aggregation unless it is also removed from the source itself .

The same architectural principle applies to aggregation-driven account state. Identity Security Cloud's source data is a governed representation of accounts that actually exist on connected systems. A future full aggregation can rediscover a source account and recreate its representation in the tenant if that source account continues to exist and is returned by the connector.

To permanently eliminate the account from subsequent aggregation, it must be appropriately deleted or otherwise excluded on the actual source, subject to the organization's provisioning and governance policy.

Study Guide Reference: Sources — Account Aggregation, Removing Accounts, Complete Aggregations and Source Account Lifecycle.