I would firstly say that I have no experience of these things or if what I am about to say is complete twaddle.

My son gave me a computer that he got from his employer. I use it to stream Spotify to a Dac using USB out. The Dac tells me that I am getting 48kHz from the PC. The PC came with no disc drive and there does not appear to be a sound card in there as I cannot see any evidence of it e.g the 3.5mm coloured jack sockets etc

If I wanted to get or upsample to say 192kHz could I do this with either an internal or external sound card? A lot of the external SCs seem to be for professional use only or the £5.99 plastic 5.1 thingys sold on ebay.