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How CVE-2026-60974 Works
CVE-2026-60974 is a critical vulnerability affecting the Oracle E-Business Tax component within the Oracle E-Business Suite (EBS). The flaw resides in the “Internal Operations” component, an internal module responsible for handling tax-related business logic and data transactions. An attacker exploiting this vulnerability does not require advanced privileges; a low-privileged authenticated user with network access via HTTP can trigger the flaw remotely.
The core of the vulnerability lies in improper authorization checks within the Internal Operations functions. When a low-privileged user sends a specially crafted HTTP request to the affected endpoint, the application fails to validate the user’s permissions adequately. This allows the attacker to bypass intended access controls and perform operations that should be restricted to high-privileged administrative roles.
Successful exploitation results in severe consequences. An attacker can gain unauthorized create, delete, or modify access to critical data within the Oracle E-Business Tax module. Furthermore, they can achieve unauthorized read access to sensitive information, potentially exposing the entire dataset managed by the component. The vulnerability impacts both confidentiality and integrity, as an attacker can both view and alter critical financial and tax-related data. The attack complexity is low, requires no user interaction, and the scope is unchanged, meaning the compromised component’s privileges do not extend to other parts of the system.
The vulnerability affects a wide range of Oracle E-Business Suite versions, from 12.2.3 up to 12.2.15. Oracle addressed this vulnerability as part of its June 2026 Critical Patch Update (CPU), which included 55 security patches for the E-Business Suite product family. The CVE was published on July 21, 2026, and last modified on July 31, 2026.
DailyCVE Form:
Platform: Oracle E-Business Suite
Version: 12.2.3 – 12.2.15
Vulnerability: Privilege Escalation
Severity: High (8.1 CVSS)
Date: 2026-07-21
Prediction: 2026-06-16 (CPU)
What Undercode Say: Analytics
The vulnerability is easily exploitable over the network with low privileges. The following analytics query can be used to detect potential exploitation attempts by monitoring for anomalous HTTP requests to the Internal Operations endpoints:
Monitor Oracle EBS access logs for suspicious patterns targeting Internal Operations
grep -E "POST./oracle/apps/ebs/tax/internal/." /u01/app/oracle/admin//logs/access_log.log | \
awk '{print $1,$4,$7,$9}' | sort | uniq -c | sort -nr
To check if your Oracle E-Business Suite instance is running a vulnerable version, use the following SQL query:
-- Check Oracle E-Business Suite version SELECT RELEASE_NAME, PATCH_LEVEL FROM FND_PRODUCT_GROUPS;
Exploit
While no public exploit code is currently available, the attack vector is well understood. A low-privileged attacker can craft an HTTP request to the vulnerable Internal Operations endpoint, manipulating parameters to escalate privileges. The following is a conceptual example of how such a request might be structured:
POST /oracle/apps/ebs/tax/internal/operation HTTP/1.1 Host: target-ebs.example.com Cookie: JSESSIONID=... Content-Type: application/x-www-form-urlencoded action=privilegedOperation¶m1=maliciousValue
Protection
Oracle released a fix for this vulnerability in the June 2026 Critical Patch Update (CPUJUN2026). To protect your environment:
1. Apply the June 2026 CPU patch set for Oracle E-Business Suite immediately.
2. If patching is not immediately possible, restrict network access to the Oracle E-Business Tax component to only trusted users and networks.
3. Implement a Web Application Firewall (WAF) to filter and block suspicious requests targeting known Internal Operations endpoints.
4. Conduct regular vulnerability scans to ensure no missing security patches exist in the Oracle EBS technology stack.
Impact
Successful exploitation of CVE-2026-60974 allows a low-privileged attacker to:
– Read any data within the Oracle E-Business Tax module, exposing sensitive financial and tax information.
– Modify, create, or delete critical tax data, potentially leading to fraud, data corruption, or compliance violations.
– The vulnerability has a CVSS 3.1 Base Score of 8.1 (High), with impacts on Confidentiality and Integrity but no impact on Availability.
Given the ease of exploitation and the low privileges required, this vulnerability poses a significant risk to organizations using affected versions of Oracle E-Business Suite.
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Sources:
Reported By: nvd.nist.gov
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