| If the organization has a policy, consistently enforced, forbidding the creation of emergency or temporary accounts, this is not a finding. |
If all user accounts are authenticated by the OS or an enterprise-level authentication/access mechanism, and not by Oracle, this is not a finding.
Check DBMS settings, OS settings, and/or enterprise-level authentication/access mechanisms settings to determine if the site utilizes a mechanism whereby temporary are terminated after a 72 hour time period. If not, this is a finding.