Hi Krupali,
given the estimation that your two files contain records you want to compare are both having an ID column (e.g. BuPaID or MaterialID) where the content of the record should be identical for same IDs, I think you can achieve following in SAP Information Steward:
1) Add the files to you project and do a Redundancy Profiling with the two files and comparing the ID column. This will create a Venn diagram showing you, how many IDs are in both files, who many are in FileA but not in FileB and how many are in FileB but not in FileA.
--> This provides first insight, not matching the content of the record itself, but if you want to you can increase the number of fields (ID + ProductName, ...)
2) If you want to apply rules to your data and even bring scores to a DQ Scorecard on consistency across data sources, then Devilal's approach is a way to go: Create Information Steward view(s). One View if you focus just on on File, two views if you want to understand both directions A--B and B--A.
https://scn.sap.com/docs/DOC-33471
Add to the Information Steward View all the fields that you want to use for comparison (e.g. ProductNameFromFileA, ProductNameFromFileB, ProductColorFromFileA, ProductColorFromFileB, ...)
Then define your Validation Rules that the Names, Colors should be identical and bind the rules to the View(s).
Create the Rule Task and you will get scores showing how many times records with same ID have different field content.
Best regards,
Niels