In JIRA 4.1.2 standalone, we can find it in JIRA_HOME\ JIRA-Enterprise-4.1.2\logs\ access_logdate
When we search the URL: http://host-name/secure/admin/DeleteProject!default.jspa?pid=projectId.
We can retrieve ip@, request type, date, user.
127.0.0.1 774x964x1 administrator [20/Feb/2013:12:54:48 +0100] "GET /secure/admin/DeleteIssueType!default.jspa?id=8 HTTP/1.1" 200 27952 735 "Mozilla/5.0 (Windows NT 5.1; rv:18.0) Gecko/20100101 Firefox/18.0" "1xj3dry"
In this example administrator has deleted issueType with id =8
Have a look at Atlassian Marketplace. There are plugins provide that facility. Long time back we evaluated one of which the name I don't remember exactly (JIRA Watcher/ Watchdog kind of name).
However, gone is gone. With the use of such a plugin you can track such changes in future.
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