As a non-citizen, I don't believe you need to answer any questions, but they may decide to just deny you entry at that point, and it could cause problems if you ever wish to return. Best idea I've heard of is to have your company encrypt the laptop before you travel and do not provide you the key until you're done travelling.
The one case I am aware of was when a CBP agent stated they saw child porn on the laptop, which the person subsequently locked. In that case a court ordered him to provide the key.