A .vbs file is a Virtual Basic script written in the VBScript scripting language. It contains code that can be executed within Windows via the Windows-based script host (Wscript.exe), to perform certain admin and processing functions1. Cscript.exe is a command-line version of the Windows Script Host that provides command-line options for setting script properties. Therefore, cscript.exe is most likely used to run .vbs files on Windows devices. References: 1: https://fileinfo.com/extension/vbs :
https://docs.microsoft.com/en-us/windows-server/administration/windows-commands/cscript