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Raised Oracle SR but Oracle was failed to Solve the ISSUE using below document.

OBIEE 12c : EBS / OBIEE 12c Integration Missing Steps (Doc ID 2141505.1) OBIEE 12c: Integrating OBIEE 12c with Oracle E-Business Suite (EBS) Security (Doc ID 2174747.1)

Solution:-

1) Execute the EBS security(RPD)  query against the EBS database and check the result.
2) Do not include ROLES and USER is same target variable.it will give same error.
3) check the parameters in two files authenticationschemas.xml and instanceconfig.xml. as per oracle doc id 2174747.1.
4) Found issue in  RPD need to correct the initialization using below parameters.

•   Get Oracle EBS Security Context
  
  Query=

SELECT
  FND_GLOBAL.RESP_ID,
  FND_GLOBAL.RESP_APPL_ID,
  FND_GLOBAL.SECURITY_GROUP_ID,
  FND_GLOBAL.RESP_NAME,
  FND_GLOBAL.USER_ID,
  FND_GLOBAL.EMPLOYEE_ID,
  FND_GLOBAL.USER_NAME
FROM DUAL

Required for authentication = checked box –YES

•  Get OBIEE User Group Persmissions

Query=

SELECT RESPONSIBILITY_NAME

FROM FND_RESPONSIBILITY_TL

WHERE RESPONSIBILITY_ID = 'valueof(NQ_SESSION.OLTP_EBS_RESP_ID)'

Variable target  =GROUP

Execution precedence = ORACLE EBS Security Context

Required for authentication = checked box –YES

•  EBS Security Context – ROLES – Row wise

Query=

SELECT RESPONSIBILITY_NAME FROM FND_RESPONSIBILITY_TL WHERE
RESPONSIBILITY_ID = 'valueof(NQ_SESSION.OLTP_EBS_RESP_ID)'
Variable target = ROLES
 Execution precedence = ORACLE EBS Security Context 

       Required for authentication = checked box –YES

Finally Issue resolved.