You should post in what programming language you want to write.
Also look at this:
http://www.linux.com/archive/feature/123871, and as far as I remember, KDE has system information tool. Dig in into their source if you like to learn more about this.
But most information you will be able to get from /proc file's using "cat" command, not by viewing them in editors!. To get a list of audio cards in system, type "cat /proc/asound/cards" or "cat /proc/partitions" to get list of partitions.