Query used for audit point of view i.e. when a profile is changed and by which user

SELECT t.user_profile_option_name,
profile_option_value,
v.creation_date,
v.last_update_date,
v.creation_date - v.last_update_date "Change Date",
(SELECT UNIQUE user_name
FROM fnd_user
WHERE user_id = v.created_by) "Created By",
(SELECT user_name
FROM fnd_user
WHERE user_id = v.last_updated_by) "Last Update By"
FROM fnd_profile_options o,
fnd_profile_option_values v,
fnd_profile_options_tl t
WHERE o.profile_option_id = v.profile_option_id
AND o.application_id = v.application_id
AND start_date_active <= SYSDATE
AND NVL (end_date_active, SYSDATE) >= SYSDATE
AND o.profile_option_name = t.profile_option_name
AND level_id =  :p_value
AND t.LANGUAGE IN (SELECT language_code
FROM fnd_languages
WHERE installed_flag = 'B'
UNION
SELECT nls_language
FROM fnd_languages
WHERE installed_flag = 'B')
ORDER BY user_profile_option_name;

:p_value is (10001 -> site level, 10002 -> application level, 10003 -> responsibility level, 10004 – user level)