SELECT
    prla.item_id,
    msib.description AS msib_description,
    COUNT(
        CASE
            WHEN prla.item_description NOT LIKE '%' || msib.description || '%'
            and prla.created_by = (
                SELECT
                    fu.employee_id
                FROM
                    fnd_user fu
                WHERE
                    fu.user_id = prla.created_by
            ) THEN 1
            ELSE NULL
        END
    ) AS mismatch_count_by,
    COUNT(
        CASE
            WHEN prla.item_description NOT LIKE '%' || msib.description || '%' then 1
            ELSE NULL
        END
    ) AS mismatch_count,
    (
        SELECT
            he.last_name
        FROM
            hr_employees he
        WHERE
            he.employee_id = (
                SELECT
                    fu.employee_id
                FROM
                    fnd_user fu
                WHERE
                    fu.user_id = prla.created_by
            )
    ) AS add_by
FROM
    po_requisition_lines_all prla,
    MTL_SYSTEM_ITEMS_B msib
WHERE
    prla.item_description NOT LIKE '%' || msib.description || '%'
    and prla.destination_organization_id = msib.ORGANIZATION_ID
    and prla.ITEM_ID = msib.INVENTORY_ITEM_ID
    AND msib.ALLOW_ITEM_DESC_UPDATE_FLAG = 'Y'
GROUP BY
    prla.item_id,
    prla.created_by,
    msib.description
ORDER BY
    mismatch_count DESC;

SELECT
    he.last_name
FROM
    hr_employees he
WHERE
    he.employee_id = (
        SELECT
            fu.employee_id
        FROM
            fnd_user fu
        WHERE
            fu.user_id = prla.created_by
    );