Computer records refer to the digital FILES and datasets that are stored on a computer. FILES are collections of data that are stored on a computer, while datasets are structured collections of data that are organized for analysis or reference. Computer records are used to store information such as documents, images, audio, and video. They can also be used to store data from scientific experiments, financial transactions, and other activities. Computer records are important for businesses, organizations, and individuals to keep track of their activities and to ensure accuracy and security.