COM is short for command, being a file that contains instructions that can do something on your computer. COM files are for DOS based systems and tend to run faster than EXE type programs. You can think of them as the WordPad of word processing, a very simple program as compared to EXE programs. Viruses will often infect COM files. When the COM file is run the virus is run as well, often putting it into memory.
A COM file (short for command) is a type of executable file limited to 64 KB. Typically used for utility programs and small routines, these executable COM files are susceptible to virus infection. Once the COM file is run, the virus is run as well and many times loaded into memory.
a compiled executable file and not an audio file format file