....
One nice thing about v$sql, is that there is the PROGRAM_xxx columns, which indicate the object_id and line number of the plsql program from which a sql command was initiated
.....

demo@ORA11G> create or replace procedure p
  2  as
  3  begin
  4     for x in (select b1.object_name , b2.username
  5             from all_objects b1 ,
  6                     all_users b2)
  7     loop
  8             NULL ;
  9     end loop;
 10  end;
 11  /

Procedure created.

demo@ORA11G> select userenv('sid') from dual;

USERENV('SID')
--------------
            11

demo@ORA11G>
demo@ORA11G> exec p ;

PL/SQL procedure successfully completed.

demo@ORA11G> column sql_fulltext format a20
demo@ORA11G> column prev_sql_fulltext format a20
demo@ORA11G> column plsql_entry_object_id format 99999 heading c1
demo@ORA11G> column plsql_entry_subprogram_id format 99999 heading c2
demo@ORA11G> column plsql_object_id format 99999 heading c3
demo@ORA11G> column plsql_subprogram_id format 99999 heading c4
demo@ORA11G> select t1.sql_id,
  2      ( select t2.sql_fulltext
  3        from v$sql t2
  4        where t1.sql_id = t2.sql_id and
  5        t1.sql_child_number = t2.child_number ) sql_fulltext,
  6        ( select t2.sql_fulltext
  7        from v$sql t2
  8        where t1.prev_sql_id = t2.sql_id and
  9        t1.prev_child_number = t2.child_number ) prev_sql_fulltext,
 10        plsql_entry_object_id,
 11        plsql_entry_subprogram_id,
 12        plsql_object_id,
 13        plsql_subprogram_id
 14  from v$session t1
 15  where sid = 11 ;

SQL_ID        SQL_FULLTEXT         PREV_SQL_FULLTEXT        c1     c2     c3     c4
------------- -------------------- -------------------- ------ ------ ------ ------
6phkrurssuyjf SELECT B1.OBJECT_NAM BEGIN DBMS_OUTPUT.GE  88503      1
              E , B2.USERNAME FROM T_LINES(:LINES, :NUM
               ALL_OBJECTS B1 , AL LINES); END;
              L_USERS B2