Solution : https://service.sap.com/sap/support/notes/157499 (SAP Service marketplace login required)
Key words : 
oracle initialization parameter remote_os_authent=true, database user ops$<sid>adm, manage os user accounts, ops$<sid>adm reason, table ops$<sid>adm, sap user sap<sid>, create sap application tables, tcp/ip port number, user sap<sid>, operating system user
Related Notes : 
       
| 1622837 | Secure connection of AS ABAP to Oracle via SSFS |