Desktop.ini actually isn't a process, but we can often find it in the autostart. This is a file useful in customizing Folders. If it's in your "autostart" folder, then it's there just to customize this folder.
Improvement Comment:
No it is usually a virus. If u search and there is more than 10 of them then it is spreading through your network. There is nothing u can do now. Other virus scanners won't detect it because it has not been reported and is not similar to any other virus. But don't worry all the viruus does is copies itself to other networks and sometimes downloads trojans once a year. If u have a good virus scanner like Microsoft security essentials or avast! antivirus it will block the trojans.
Improvement V2:
Desktop.ini is a system file, not a virus. Ignore the above improvement, that is not what desktop.ini is. All Desktop.ini does is store information about customized folders. It is of no threat.
It is not a virus. Desktop.ini is a file that keeps track of other files, and views of folders.
Normally the deskop.ini file is hidden to the user but you have enabled 'Hide protected operating system files (recommended)' in folder options. If you want to revert back to hiding these files which the average user will NEVER need to see then open my computer > Organize > Folder Options > view tab > and under Advanced options scroll down and tick the 'Hide protected operating system files (recommended)' box and click ok.