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/usr/share/fusioninventory/lib/FusionInventory/Agent/Task/Inventory/Win32/Sounds.pm is in fusioninventory-agent 1:2.3.10.1-1.

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package FusionInventory::Agent::Task::Inventory::Win32::Sounds;

use strict;
use warnings;

use FusionInventory::Agent::Tools::Win32;

sub isEnabled {
    return 1;
}

sub doInventory {
    my (%params) = @_;

    my $inventory = $params{inventory};

    foreach my $object (getWMIObjects(
        class      => 'Win32_SoundDevice',
        properties => [ qw/
            Name Manufacturer Caption Description
        / ]
    )) {

        $inventory->addEntry(
            section => 'SOUNDS',
            entry   => {
                NAME         => $object->{Name},
                CAPTION      => $object->{Caption},
                MANUFACTURER => $object->{Manufacturer},
                DESCRIPTION  => $object->{Description},
            }
        );
    }
}

1;