list.cgi definition, relationships, removal:

The list.cgi file is an essential part of a particular parasite and therefore is responsible for the pest's malicious activity. Exact purposes of list.cgi depend on the related parasite's type and carried payload. Some threats can use list.cgi to serve annoying pop-up advertisements or store certain configuration settings, while others need it to corrupt files, steal user confidential information or run a spreading routine. In any case, DO NOT open this file!
The list.cgi file is installed and used by keylogger DSK Lite 1.0 and Backdoor.NetDevil.12.
Please note that the list.cgi file actually may be a fully legitimate part of the operating system or legitimate software. Often parasites use files with unsuspicious names, but malicious functionality. You should always carefully check the file before deleting it. It may not be related with malware, but can be required by your essential programs to work properly.