Which SQL command is used to combine records from two or more tables based on a related column?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

The SQL command that is used to combine records from two or more tables based on a related column is the INNER JOIN. This command retrieves records that have matching values in both tables involved in the join. It filters the results to only include rows where the specified condition (typically a match on the related column) is met.

When using INNER JOIN, you specify the tables you want to combine and the condition for the match, effectively creating a new result set that contains records with associated data from each of the joined tables. This functionality is crucial for relational database operations, where data is often spread across multiple tables that are linked logically by key fields.

The focus of INNER JOIN on matching records distinguishes it from other types of joins, such as CROSS JOIN, RIGHT JOIN, or FULL JOIN, which serve different purposes in how records are combined or included.

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