my $db = DBI->connect(...);
my @list = CGI->param('arguments');
my $sql = do {
    my @holders = ('?') x @list;
    local $" = ',';
    <<EOSQL;

SELECT  something 
FROM    atable 
WHERE   data IN (@holders)

EOSQL
};
my $query = $db->prepare($sql);
$query->execute(@list);