The andriod SMS service is provided by another standalone java program and the SMS message may be stored in a SQLlite database.
Usually a malware program that call service of the SMS manager to poll contents in it or to send SMS message.
Even you intercept all disk io from kernel, it is hardly to know which program trigger this disk IO to the manager.
And it is also hard to know an IO activit's intention from inceptted file name or data block.
If you want to try the intercept feature for adacamic purpose, you can try the ptrace function in Android. It is much like ptrace in standard Linux and can intercept every system call requests sending from a process.