Query related to profile option value

Hi Experts,

After connecting to APPS user throught TOAD, I am running the following SQL.for profile value .

SELECT FND_PROFILE.VALUE('AP_USE_INV_BATCH_CONTROLS') FROM DUAL

This SQL return 'N' as an output.

I want to know that how it will return the value ?

From where it will pick up the value of profile 'AP_USE_INV_BATCH_CONTROLS' ?

Whether it is of Site level or Application level or Resp.leval or User level ?

Thanks

regards

Sanjay