I saw a similar post for another motherboard, but that thread was not solved:
I have a DG965WH motherboard running Windows XP Pro 32-bit. In the device manager
I see no audio device, and if I download the driver install for the audio (IDT 92XX) it
says I don't have hardware that matches this driver. I have upgraded the BIOS from
MQ96510J.86A.0816.2006.0716.2308
to
MQ96510J.86A.1754.2008.1117.0002
I also made sure that the audio was enabled in the BIOS peripherals screen.
What else could be the problem?