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We want to give users read only access as we merge with another Oracle Cloud instance

Summary:We want to give users read only access as we merge with another Oracle Cloud instance. We would like to use FND_READ_ONLY_MODE for the users but don't want it to count toward license.

1) Is it possible to have reporting on users as to which are or are not set to read only? (example mass updates can accidentally flip an inactive user to active or a new user needing access to historical data accidentally provisioned without read only).  2) How to provide audit evidence that no transactional activity has occurred after consolidation of instances?

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