The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT profile_option_value
INTO l_profile_option_value
FROM fnd_profile_option_values fpov
,fnd_profile_options fpo
WHERE UPPER(fpo.profile_option_name) = 'IGI_CIS_TAX_CODE'
AND fpov.profile_option_id = fpo.profile_option_id
AND fpov.level_id = 10001;
SELECT profile_option_value
INTO l_profile_option_value
FROM fnd_profile_option_values fpov
,fnd_profile_options fpo
WHERE UPPER(fpo.profile_option_name) = 'IGI_CIS_TAX_GROUP'
AND fpov.profile_option_id = fpo.profile_option_id
AND fpov.level_id = 10001;