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What is Query 5: Profile Option Values?

The table(s) covered in this query are described by Oracle as follows:
contains customizations to Oracle Fusion Receivables. This table stores installation-wide options. At least one row must always exist in this table. There is no primary key for this table.

Sensitive Access Risk Rule ID:
SA022

Risk Description:
Various application setting can be maintained via profile options.  Unauthorized or inappropriate changes to profile options could lead to changes to key control configurations, change to approvals processes, and/or changes to access to sensitive data.

Q020_Journal Sources