No, there is currently not a way with our IMAQ drivers to simulate a board or remotely connect to it on another machine. You would have to have the board installed on your machine to run a program that accesses it.
What I would recommend is to use a #define flag to implement your program so it can run in simulation mode where you do not call functions to access the board. For example,
#define SIMULATION 1
#ifdef SIMULATION
//Do not connect to board, load simulated image
...
#elseif
//Connect to board and load image
...
#endif
That way, you can just comment out the #define statement when you want to run with hardware.
Best Regards,
Chris Matthews
National Instruments