The following lines contain the word 'select', 'insert', 'update' or 'delete':
l_sql := 'select 1 from dual' || l_db_link;
select user_name into l_usr_name
from fnd_user_view
where user_id = fnd_global.user_id;
l_sql := 'select user_id from fnd_user_view' || l_db_link
|| ' where user_name = :1' ;
l_sql := 'select application_id, responsibility_id from fnd_responsibility' || l_db_link;