The following links provide some good background information the topic: File-Level Antivirus Scanning on Exchange Server 2007 and File-Level Antivirus Scanning on Exchange Server 2010.
You must exclude specific directories for each Exchange server or server role on which you run a file-level antivirus scanner. This section describes the directories that you should exclude from file-level scanning for each server or server role.
All the items listed in the Mailbox server role list, and the following:
Note: If you use Volume Mount Points, you need to also exclude them. This article written by Tim McMichaels explains this very clearly. If you need to configure all mount points you can set it as “\Device\HarddiskVolume*\”
Many file-level scanners now support the scanning of processes. This too can adversely affect Microsoft Exchange if the incorrect processes are scanned. Therefore, you should exclude the following processes from file-level scanners.
In addition to excluding specific directories and processes, as a secondary measure, in case directory exclusions fail or files are moved, you should exclude the following Exchange-specific file name extensions.
Application-related extensions:
Database-related extensions:
Offline address book-related extensions: