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Overview

RCI_FS_ACCT_EVAL_V is a database view historically shipped with the AMW — Internal Controls Manager product, a module now classified as obsolete within the Oracle E-Business Suite 12.1.1 / 12.2.2 codebase. Its documented purpose is to expose the definition of the Significant Accounts dimension used during financial-statement scoping and evaluation activities. In the context of regulatory compliance programs — most notably Sarbanes-Oxley — Internal Controls Manager allowed an organization to identify significant accounts, associate them with assertions and risks, and record evaluation opinions. This view supplies the list of accounts and their evaluation status that such downstream reporting expects.

The view output is oriented toward reporting and integration rather than transactional entry. It presents a normalized, denormalized-readable list of evaluation values with three columns: ID, VALUE, and OBJ_NAME. Because the object is documented as “Not implemented in this database” in the supplied metadata, it should be treated as a legacy definition retained for reference; a working instance may or may not contain it depending on whether AMW Internal Controls Manager was ever installed and seeded.

Underlying Base Objects

The documented view text is a UNION of two queries. The first query joins six AMW and FND tables:

• AMW_OPINION_VALUES_B — base (dated) table of opinion value codes.
• AMW_OPINION_VALUES_TL — language-specific translated names for those values, filtered by USERENV('LANG').
• AMW_OPINION_COMPONTS_B — opinion components, restricted here to OPINION_COMPONENT_CODE = 'OVERALL'.
• AMW_OPINION_TYPES_B — opinion types, restricted to OPINION_TYPE_CODE = 'EVALUATION'.
• AMW_OBJECT_OPINION_TYPES — the association between an application object and an opinion type.
• FND_OBJECTS — the standard EBS object registry, supplying OBJ_NAME.

The second query draws from AMW_LOOKUPS, selecting the RCI_CERT_EVAL_STATUS lookup type where LOOKUP_CODE = 'NOT_EVALUATED', and hard-codes the synthetic object name AMW_KEY_ACCOUNT. The metadata records no additional referenced base objects beyond those visible in the view text.

Key Columns

• ID — For evaluated records this is OPINION_VALUE_CODE; for the unevaluated sentinel row it is the lookup code NOT_EVALUATED.
• VALUE — The translated display name (OPINION_VALUE_NAME or lookup MEANING) suitable for user-facing reports.
• OBJ_NAME — The FND_OBJECTS object name identifying the significant account context, or the literal AMW_KEY_ACCOUNT for the unevaluated placeholder.

Common Use Cases and Queries

Typical usage is a validation or LOV-style lookup of evaluation statuses within Internal Controls Manager reporting, and joining this list back to risk or assertion tables. A sample query:

SELECT ID, VALUE, OBJ_NAME FROM RCI_FS_ACCT_EVAL_V ORDER BY VALUE;

Because the module is obsolete, confirm availability with SELECT * FROM ALL_VIEWS WHERE VIEW_NAME = 'RCI_FS_ACCT_EVAL_V'; before relying on it in custom reports.