Profile Options are used to determine the behavior of oracle application forms and programs. There are almost 7000+ profile options that come with a package.
Each profile option can be set at 4 levels
Site Level profile option is going to affect all the forms and programs of all the modules.
Application Level Profile options will affect all the forms and programs which are registered with a specific Module.
Responsibility Level profile option will affect all the forms and programs with are associated with a particular responsibility.
User Level profile options will affect all the forms and programs of all the responsibility associated with a particular user.