How to provide read only access on all fusion tables (not cloud app pages) for a user account

Summary:

We have a requirement from external auditor to provide them with the access of read only , able to query and get exact counts ( just the counts and not the real data as such) from all modules related transaction, master tables in oracle fusion.

Is there an easy way to accomplish this.

Please let us know.

Content (required):

We are trying to create a new user/login but not sure which all roles, data access is needed mandatorily to accomplish the above requirement.

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Code Snippet (add any code snippets that support your topic, if applicable):