The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT 140
FROM DUAL
WHERE EXISTS ( SELECT 1
FROM fa_book_controls bc,
gl_je_headers jeh,
xla_subledgers xs
WHERE jeh.je_header_id = c_jeh_id
AND bc.set_of_books_id = jeh.ledger_id
AND xs.je_source_name = c_je_source
AND xs.application_id = 140
AND bc.book_class = 'TAX'
AND bc.global_attribute1 = 'Y'
AND c_je_category IN (
bc.GLOBAL_ATTRIBUTE6
,bc.GLOBAL_ATTRIBUTE7
,bc.GLOBAL_ATTRIBUTE8
,bc.GLOBAL_ATTRIBUTE9
,bc.GLOBAL_ATTRIBUTE10
,bc.GLOBAL_ATTRIBUTE11
,bc.GLOBAL_ATTRIBUTE12
,bc.GLOBAL_ATTRIBUTE14
,bc.GLOBAL_ATTRIBUTE15
,bc.GLOBAL_ATTRIBUTE16
,bc.GLOBAL_ATTRIBUTE17
,bc.GLOBAL_ATTRIBUTE18 )
);