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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.
Mapping Waveform-Audio Devices. Windows provides a set of standard functions for audio devices. These functions issue calls to device drivers that manage hardware devices. The system uses a module called a mapper to manage installed devices.