The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT BOOK_NAME,
BOOK_NUM,
COMPANY_NAME,
ORGANIZATION_ID,
ENT_QUALITY,
ENT_INDUSTRY
--,ACCOUNT_STRUCTURE_ID
--,ENT_FLAG
FROM JA_CN_SYSTEM_PARAMETERS_ALL
WHERE LEGAL_ENTITY_ID = l_le_id;