my @fields = qw/CLIENT RECORD CONTROL CUSIP .../;

... # open file and run sanity checks

my $columns = join ',', @fields;

# create the correct number of placeholders
my $placeholders = join ',', ('?') x @fields;

my $sql = "INSERT INTO table ($columns) values ($placeholders)";

my $sth = $dbh->prepare($sql);

while ( defined $line = <INFILE> ) {
  chomp $line;
  my @data = split /\t/, $line;

  ... # probably should check to see if all the fields are defined.

  # then insert using our statement, passing the values of @data to
  # replace the placeholders in the SQL statement
  $sth->execute(@data);
}