The Knowledge Base is your friend. :-)
"Event Queues in ITMS 7.1 SP2" (http://www.symantec.com/docs/DOC5480)
"Q/A regarding changes in Event Queues processing in SMP 7.1 SP2" (http://www.symantec.com/docs/HOWTO65758)
"What exclusions should be considered for SMP 7.1 to function correctly with an anti-virus solution installed?" (http://www.symantec.com/docs/TECH160656)
"How to increase Queue processing performance in NS 7.1 SP2" (http://www.symantec.com/docs/TECH183347)
"Summary of recommendations if NSE files are processing very slowly on SMP 7.1 Sp2" (http://www.symantec.com/docs/HOWTO79384)
"Where can I find log files?" (http://www.symantec.com/docs/HOWTO4922)
"How to configure logging on the Notification Server and an Altiris Agent computer" (http://www.symantec.com/docs/HOWTO2451)
"How to gather the Symantec Management Platform (SMP) and Symantec Management Agent logs (SMA) logs for troubleshooting technical issue." (http://www.symantec.com/docs/HOWTO60927)
The SMA's file queue is located within the "path\Altiris Agent\Queue" directory as a folder which identifies the SMP.