To edit an audio file into clips do these things.
From the arrangement window
Then, import or drag and drop an audio file into an audio track if you haven't already done so.
Then select a part of the file you would like to turn into a clip by Left clicking your mouse and dragging over the desired are of the track.The selection will appear orange (image below). You might want to customize the Ableton Lives grid settings for this.
Then right click on the upper part of the track selection where the color bar is and choose Split
Repeat this to create as many split regions as you want. When you are done select the region(s) you created. You can select multiple regions at a time by holding the Shift key.
Use the copy key command. Command C for Mac or CTRL C for Windows.
Select a clips section of an audio track (highlighted in orange in the image below) and use the paste key command (Command V for Mac or CTRL V for Windows)
The end result should look similar to the image below