One possible way to prevent creation of new queries or altering query is to use ULS if you're using .mdb format.
The idea would be that you would create a .mdw file that deny the default user and group "Admin" and "Users" the permissions to the edit design & new queries while granting them permissions to other objects.. forms for instance.
When you then distribute the .mdb, you don't distribute the .mdw file. They still can use the default System .mdw, but they would have no permissions upon it.
Be aware there exists tools to crack the ULS with or without .mdw file, though not distributing the .mdw may make it hard for the users to guess.
In either case of .mdb or .accdb format, you may want to consider compiling it into .mde or .accde. This will not prevent creation/edit of queries but it will be more difficult for the users because they will have to use VBA to do this from an another .mdb.
Finally, while this isn't technically prevention, you could write a routine into the application's startup to check the file's Last Modified timestamp against your "master" copy, and write an email to yourself in case where it's newer without telling the user so you can collar the user and ask them why it was tampered with. The routine for doing this can definitely be protected by compiling into .mde/.accde preventing altering or suppressing the code.
