Pl/SQL- Obtém nomes de colunas de uma consulta

declare
    v_sql varchar2(32767) := 'select 1 column1, 2 column2 from dual';
    v_cursor_id integer;
    v_col_cnt integer;
    v_columns dbms_sql.desc_tab;
begin
    v_cursor_id := dbms_sql.open_cursor;
    dbms_sql.parse(v_cursor_id, v_sql, dbms_sql.native);
    dbms_sql.describe_columns(v_cursor_id, v_col_cnt, v_columns);

    for i in 1 .. v_columns.count loop
        dbms_output.put_line(v_columns(i).col_name);
    end loop;

    dbms_sql.close_cursor(v_cursor_id);
exception when others then
    dbms_sql.close_cursor(v_cursor_id);
    raise;
end;
/

Output:
COLUMN1
COLUMN2