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This is the Audio Device Graph Isolation service, a part of Vista and 7's audio services. The real audiodg.exe is harmless, but like any file it could be infected. If it's not doing anything, it should be fine. The worst that can happen by ending it is your audio goes out, restarting your computer would fix that.
A noise reduction coefficient (NRC) is a single number that represents an average of the sound absorption coefficients in the 250 Hz, 500 Hz, 1000 Hz, and 2000 Hz octave bands. Detail of its calculation can be found in the ASTM C-423 standard.