CVE-2026-60974 in E-Business Tax
Summary
by MITRE • 07/22/2026
Vulnerability in the Oracle E-Business Tax product of Oracle E-Business Suite (component: Internal Operations). Supported versions that are affected are 12.2.3-12.2.15. Easily exploitable vulnerability allows low privileged attacker with network access via HTTP to compromise Oracle E-Business Tax. Successful attacks of this vulnerability can result in unauthorized creation, deletion or modification access to critical data or all Oracle E-Business Tax accessible data as well as unauthorized access to critical data or complete access to all Oracle E-Business Tax accessible data. CVSS 3.1 Base Score 8.1 (Confidentiality and Integrity impacts). CVSS Vector: (CVSS:3.1/AV:N/AC:L/PR:L/UI:N/S:U/C:H/I:H/A:N).
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Analysis
by VulDB Data Team • 07/22/2026
This vulnerability resides within Oracle E-Business Tax component of the Oracle E-Business Suite, specifically in the Internal Operations module. The affected versions span from 12.2.3 through 12.2.15, representing a significant portion of the product lifecycle. The vulnerability classification as easily exploitable indicates that attackers require minimal technical expertise or resources to leverage this weakness, making it particularly dangerous for organizations relying on this suite. The attack vector requires only network access via HTTP, eliminating the need for physical access or complex prerequisites that would typically limit exploitation scope.
The technical flaw manifests as a privilege escalation vulnerability that allows low-privileged attackers to gain unauthorized access to critical system resources. This weakness enables attackers to perform unauthorized operations including data creation, deletion, and modification across all Oracle E-Business Tax accessible data. The CVSS 3.1 base score of 8.1 reflects the high severity of this vulnerability, with both confidentiality and integrity impacts rated as high. The attack complexity is rated as low, meaning that even non-technical threat actors could potentially exploit this weakness without significant effort. The lack of user interaction requirement further amplifies the risk, as attackers can initiate exploitation without any direct user involvement or deception.
The operational impact of this vulnerability extends beyond simple data compromise, encompassing complete unauthorized access to all Oracle E-Business Tax accessible data and systems. This comprehensive access level means that attackers could potentially modify critical business processes, manipulate financial records, alter tax calculations, and disrupt normal operations. The vulnerability's potential for unauthorized modification access particularly threatens the integrity of business-critical data, which could lead to significant financial losses, regulatory compliance violations, and operational disruption. Organizations using this software face risks ranging from data theft to complete system compromise depending on the attacker's objectives and capabilities.
Organizations should prioritize immediate remediation through Oracle's security patches and updates as specified in their official security bulletins. The vulnerability's low privilege requirement and network-based attack vector mean that organizations should implement network segmentation and access controls to limit exposure. Security teams should also conduct comprehensive audits of all Oracle E-Business Suite installations to identify potentially affected systems and ensure proper patch management protocols are in place. Monitoring for suspicious network activity and implementing intrusion detection systems can help identify exploitation attempts. Additionally, organizations should review their access control policies to minimize the number of legitimate users with elevated privileges within the E-Business Tax environment.
This vulnerability aligns with CWE-284 (Improper Access Control) and represents a classic privilege escalation scenario where insufficient authorization checks allow unauthorized operations. From an ATT&CK framework perspective, this maps to privilege escalation techniques and credential access patterns that attackers commonly employ to gain deeper system access. The CVSS vector (AV:N/AC:L/PR:L/UI:N/S:U/C:H/I:H/A:N) clearly indicates that network-based attacks with low complexity and limited privileges can result in high-impact data compromise, making this vulnerability particularly concerning for enterprise environments where E-Business Suite components are deployed. Organizations should also consider implementing application firewalls and web application security controls to provide additional defense-in-depth measures against such attacks.