Windows 7 and Windows Server 2008 R2 allow you to redirect your audio recording device into a Remote Desktop Session using Remote Desktop Connection.
The following information describes the configuration for Windows Server 2008 R2: http://technet.microsoft.com/en-us/library/dd759231.aspx
The same configuration might be usefully in a VDI Scenario where you connect to a virtualized Windows 7 desktop
Other then for Windows Server 2008, for Windows 7 the Allow audio recording redirection policy does not need to be enabled to allow audio recording redirection. However, if you configure the policy to Disabled, Audio Recording Redirection is not available
The following registry key also can disable the Audio Recording Redirection feature:
fDisableAudioCapture REG_DWORD 0 | 1
If either the Policy or the Registry Key on the Windows 7 Remote Desktop machine are configured to disable, Audio Recording Redirection is not available.
In Windows 7 Enterprise Edition the above Registry Key is 1 by default, so Audio Recording Redirection is not available.
In this case it would not help to configure the Policy to Enabled, but instead you need to configure the Registry Key to 0