Can I first thank you sincerely for such a detailed and thorough reply.
I will bore anyone reading with the details in case it is useful for someone else some day; System Interrupt on my machine is using on average 40% CPU. Very high!
Since my post this morning I had time to start all over again with Andre's original method for pin-pointing what was responsible for the 'System Interrupt'. I can't say what it is I did differently this time, but clearly I got something wrong as this time
it worked perfectly and I was able to see the following with high latency;
ataport.SYS (Count 15,781,685)
HDAudBus.SYS (Count 7,884,627)
hal.dll (Count: 303,937)
dxgkrnl.sys (Count: 22,275)
USBPORT.SYS (Count 56,137)
ACPI.sys (Count 43)
Clearly the ataport.SYS module is having the greatest affect, sorry but as yet I haven't identified what it means or what the remedy is but I will be back to report when I do.
Also for reference for other people, my mobo is an Asus P8P67-M.
Radeon R7 Series Graphics Card
(was at one point also running a GeForce card too with three monitors hooked up but have since removed to see if it was causing the issue).
16GB RAM across 3 sticks.
Win 7 Enterprise.