SQL> CREATE OR REPLACE PACKAGE k
  2  AS
  3    PROCEDURE audit_tes ;
  4  END k;
  5  /

Package created.

SQL> 
SQL> CREATE OR REPLACE PACKAGE BODY k
  2  IS
  3   PROCEDURE audit_tes AS
  4   CURSOR c1 IS
  5   SELECT count(*) from v$session;
  6   BEGIN
  7    null;
  8   END audit_tes;
  9  END k;
 10  /

Warning: Package Body created with compilation errors.

SQL> show errors
Errors for PACKAGE BODY K:

LINE/COL ERROR
-------- -----------------------------------------------------------------
5/2      PL/SQL: SQL Statement ignored
5/23     PL/SQL: ORA-00942: table or view does not exist

 
grant select on v$session to system;
                *
ERROR at line 1:
ORA-02030: can only select from fixed tables/views