This can happen if you have a Logitech QuickCam which has its own audio driver for the USB Microphone.

To fix this we have a post below from the Logitech Support Page:

"This specific issue is most likely due to a driver conflict associated with AEC (Acoustic Echo Cancellation) feature and can cause Blue screen of death (BSOD).You would need to disable the AEC feature and try to reconnect the camera.

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These steps can also be found in KB article 4066 please see this article for additional information.

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Workaround: Disable the AEC component of QuickCam 9. FAQ#2837

1. Launch the “Logitech Camera Setting” Applet from Windows Control Panel.
2. Select the “Audio” tab in the “Camera Settings" window.
3. Locate and Uncheck the “Enable AEC” option.

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If you cannot acces the cameras controls you may have to disable audio completely by following these steps

1. Unplug camera from the USB port.
2. Restart the computer and allow startup items to load.
3. Click the start button and select “Run” and type the following text in the “Open” field and select “OK”

C:\Program Files\Common Files\Logitech

4. Locate and rename the “KAudP” folder to “KAudP.old”.
5. Search for and rename “LVCKAP.SYS” to “LVCKAP.OLD”.
6. Restart the computer and wait for all items to load.
7. Once restarted, plug the camera into a USB port and test functionality."