In the Employees section, you can view all the information regarding users in your Bitrix24 account. Also, you can view lists of inactive, extranet and invited users.
Open Company Structure to view the hierarchy of the company’s offices and departments. It's important to set it correctly in your Bitrix24 as some of Bitrix24 tools require Company Structure configured. For example, work reports are always sent to the immediate supervisor that is selected in Company Structure.
Records Management, or Lists, help you manage record-based data. Suppliers' directories, product catalogs, expense items, etc.