Вот один из вариантов:
SQL> with test (emp_id, dept) as
2 (select 100017, 'FIN' from dual union all
3 select 100017, 'HR' from dual union all
4 select 100017, 'ADMIN' from dual union all
5 select 100994, 'HR' from dual union all
6 select 100997, 'ADMIN' from dual union all
7 select 100997, 'FIN' from dual union all
8 select 100998, 'HR' from dual union all
9 select 100999, 'FIN' from dual
10 )
11 select emp_id
12 from test
13 group by emp_id
14 having min(dept) = max(dept)
15 and min(dept) = 'HR';
EMP_ID
----------
100998
100994
SQL>