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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.
This article explains Citrix Administrators how to configure the different audio options for Citrix Receiver using the icaclient.adm template (GPO). This policy allows for the configuration of client audio within an ICA session. It provides the ability to enable (or disable) audio for the clientâs ICA sessions.