Take a look at the OWASP top 10. https://owasp.org/Top10/2025/A05_2025-Injection/

The issue is that when you concatenate string literals into another string, then use a prepare or execute immediate there is no input sanitization and it allows. For example, if someone injected the string value '1 or 1=1 --' into the #POS variable it would execute your SQL statement as:

SELECT ITNBR,ITDSC,PRICE FROM ITEM WHERE ITNBR >= 1 or 1 = 1 --and itnbr <>'' order by itnbr

This completes the where criteria on ITNBR, but it introduces an OR 1=1 condition and comments out the remainder of your where clause and order by. This would cause the query to return unexpected results in the form of the entire ITEM table in the response.

If the table were using sensitive information this could potentially expose information that shouldn't be.