The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
DISTINCT ffv.flex_value
,ffvt.description
FROM
fnd_id_flex_segments fifs
, fa_additions_v faav
, fnd_flex_values_tl ffvt
, fnd_flex_values ffv
WHERE fifs.id_flex_code = 'KEY#'
AND fifs.application_id = 140
AND fifs.application_column_name = lv_segment
AND fifs.flex_value_set_id = ffv.flex_value_set_id
AND ffv.flex_value_id = ffvt.flex_value_id
AND ffvt.language = userenv('LANG');
SELECT dffa.ATTRIBUTE_COLUMN
INTO lv_segment
FROM ja_cn_dff_assignments_v dffa
WHERE dffa.LOOKUP_CODE = 'FAAU'
AND dffa.chart_of_accounts_id = pn_coa_id;