To Access Data from Multiple Operating Units from a Single Responsibility

Each user can access, process, and report on data only for the operating units assigned to the MO: Operating Unit or MO: Security Profile profile option

The MO: Operating Unit profile option only provides access to one operating unit.
The MO: Security Profile provides access to multiple operating units from a single responsibility

Note: If the MO: Security Profile is set, then the MO: Operating Unit profile is ignored.

Access to Operating Units:
Your responsibility determines which operating units you can access when you use Oracle Applications. If you want a responsibility to access only one operating unit, then
set the profile option called MO: Operating Unit. If you want a responsibility to access multiple operating units, then define a security profile with multiple operating units
assigned and assign it to the MO: Security Profile profile option. Additionally, if using the MO: Security Profile profile option, you can also set the MO: Default Operating Unit
profile option to specify a default operating unit that will default in transaction entry pages

It is correct to enable MO: Security Profile to have access to multiple operating units from a single responsibility