You only need to prepare the statements once

#!perl
use strict;
use Text::CSV;
use DBD::Oracle;

my $csv = Text::CSV->new ( { binary => 1 } )  
          or die "Cannot use CSV: ".Text::CSV->error_diag ();
my $dbh = dbh(); # connect

my $SQL1 = "INSERT INTO TAB1 (sample_date, server, first, n1, n2) 
            VALUES (?,?,?,?,?)";
my $sth1 = $dbh->prepare($SQL1);

my $SQL2 = "INSERT INTO STATUS (sample_date,server,csv_file,row_count,
+status)
            VALUES (sysdate,?,?,?,?)";
my $sth2 = $dbh->prepare($SQL2);

my @csvFile = ('1.csv','2.csv','3.csv');
for my $file (@csvFile){
  insertRecords($file);  
}
$dbh->disconnect;

sub insertRecords {
  my $file = shift;
  print "Working under $file\n";
  open my $fh,'<',$file or die "$file : $!";
  
  my $status = "SUCCESS";
  my $server;
  my $rc = 0;
  while (my $row = $csv->getline ($fh)){
    ++$rc;
    $server = $row->[1];
    print join ",",@$row[0..4],"\n";
    if ( $sth1->execute(@$row[0..4]) ){
      # ok
    } else {
      $status = "FAILURE";
      last;
    }
  };
  
  if ($status eq 'FAILURE'){
    $dbh->rollback;   
    $rc = 0;
    print "ERROR - Rolled back $file\n";
  }
  
  $sth2->execute($server,$file,$rc,$status);
  $dbh->commit;
  close $fh;
}

# connect
sub dbh {
  my $host = "localhost";
  my $sid  = 'xe';
  my $user = '';
  my $pwd  = '';
  my $dsn = "dbi:Oracle:host=$host;sid=$sid";
  my $dbh = DBI->connect($dsn, $user, $pwd, 
            { AutoCommit => 0,
            })  or die "$!";
  return $dbh
}
[download]