Actually I was looking for ebs R12 - SEEDED APPLICATION USER ACCOUNTS, in the process I stumbled on this blog and which I think answered my queries.
https://blogs.oracle.com/stevenChan/entry/security_best_practices_for_re
Best Practices for Securing Oracle E-Business Suite Release 12 (Metalink Note 403537.1)
https://blogs.oracle.com/stevenChan/entry/security_best_practices_for_re
Best Practices for Securing Oracle E-Business Suite Release 12 (Metalink Note 403537.1)
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