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    PracticeCPA®CPA ISC Practice ExamQuestion 71
    Medium1 markMultiple Choice
    Area I: Information SystemsData ManagementSQLJoins

    CPA · Question 71 · Area I: Information Systems

    An auditor is reviewing a SQL query that joins two tables: 'Customers' and 'Orders'. The query uses an 'INNER JOIN'. Which records will be included in the result?

    Answer options:

    A.

    All customers, even if they have no orders.

    B.

    All orders, even if they have no customer.

    C.

    Only records where there is a match in BOTH tables.

    D.

    All records from both tables, regardless of matches.

    How to approach this question

    Inner = Intersection (Both). Left = All Left + Matching Right. Right = All Right + Matching Left.

    Full Answer

    C.Only records where there is a match in BOTH tables.✓ Correct
    C
    An INNER JOIN returns records that have matching values in both tables. If a customer has no orders, they are excluded. If an order has no customer, it is excluded.

    Common mistakes

    Confusing Inner with Left/Outer joins.
    Question 70All questionsQuestion 72

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