The most common and most likely answer to this crossword clue is the 4 letter word DOCS
I've seen this crossword clue in Independent
D
O
C
S
Buddy explains!

The straight part
We know that "IT files?" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case it files? = docs.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does DOCS mean?
DOCS noun- A doctor.
- (usually in the plural) A document, especially (in professional jargon) a piece of technical documentation or legal evidence.
- A documentary.