use warnings;
use strict;
use Text::CSV;

my $csv = Text::CSV->new( { binary => 1 } )
  or die Text::CSV->error_diag();

print
"<Table border = 1 cellpadding = 1 callspacing = 1 width = 80% align = 'center'>";
while ( my $row = $csv->getline( \*DATA ) ) {
    print "<tr>";
    print "<td>$_</td>" for @$row;
    print "</tr>";
}
print "</Table>";

__DATA__
Source,Destination,User,State
192.168.0.2,192.168.0.6,"cn=user1,ou=infrastructure,ou=accounts,o=ORG,c=US",Allowed
192.168.0.3,192.168.0.6,"cn=user2,ou=infrastructure,ou=accounts,o=ORG,c=US",Denied