In general, when trying to delete an object in 1C, control is carried out twice. First, it checks if other program objects contain references to the object to be deleted. If there are links, then a warning is issued.
For example, an attempt to delete the "Banks" catalog results in an error (screenshot 1).
The second level of control is control in the program code.
For example, if you try to delete the common form "AccessRights", all references in the program code of the keyword "AccessRights" will be found (screenshot 2). And the developer can go to the right place and see the source code (screenshot 3).
The first level of control is always enabled, that is, 1C always checks if there are references to the deleted object. The second level (control in the source code) can be disabled (screenshot 4).