create or replace trigger snet_tiubr_fnd_app_form
  before insert or update on snet_fnd_app_form
  for each row
declare
  vUserName  varchar2(40);
begin
  if INSERTING then
    if :new.created_date is null then
      :new.created_date := sysdate;
    end if;

    if :new.app_form_id is null then
      select wtolentino.S_fnd_app_form.nextval
        into :new.app_form_id
        from dual;
    end if;

    if :new.created_by is null then
      begin
        select ctut_id
          into :new.created_by
          from tdbxdata.account_reference
         where account_id = sys_context('USERENV','SESSION_USER');
      exception
        when no_data_found then
          null;
      end;
    end if;
  end if;

  if UPDATING then
    if :new.updated_date is null then
      :new.updated_date := sysdate;
    end if;

    if :new.updated_by is null then
      begin
        select ctut_id
          into :new.updated_by
          from tdbxdata.account_reference
         where account_id = sys_context('USERENV','SESSION_USER');
      exception
        when no_data_found then
          null;
      end;
    end if;
  end if;
end;
/

      begin
        select ctut_id
          into :new.created_by
          from tdbxdata.account_reference
         where account_id = sys_context('USERENV','SESSION_USER');
      exception
        when no_data_found then
          null;
      end;

      begin
        select ctut_id
          into :new.updated_by
          from tdbxdata.account_reference
         where account_id = sys_context('USERENV','SESSION_USER');
      exception
        when no_data_found then
          null;
      end;

SQL> select count(*) from tdbxdata.account_reference;

  COUNT(*)
----------
     13841