A system S is defined which is capable of simulating a computer (virtual computer, VC) for the purpose of software performance monitoring. The system is implemented as a set of software modules (SM) that can be exchanged to change the behavior of the VC. The VC is driven by a CPU emulator, and can run any operating system (virtual operating system, VOS) that is supported by the available SM's. The system is designed to log accesses to system resources and the nature of these accesses. The system is particularly useful for determining whether an executable or file contains an unknown virus, with a very low risk of false positives. Detected viruses include encrypted, polymorphic, metamorphic and other virus types.