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If there was a suspected virus on the PC, and there were strange folders, my belief is that it was reasonable to open the folder.
Anyway, in the sysadmin positions I've held I had reasonable access to all data on all servers, but was expected and held liable if I disclosed any of that information to unauthorized persons. Mind you, it probably wouldn't have been considered reasonable access if I went poking around the accounting system each week checking salary numbers.
Thankfully, I never ran into anything like kiddie porn. If I had, I would have reported it to my manager (executive level). If they wouldn't have acted, I would have taken it to law enforcement.
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