I am using a stored procedure to insert data into a temp table using a cursor. This procedure stores a dynamic query inside a variable to mount the insert/update command.
Don't build your query by appending strings. You leave yourself open to lots of bugs and vulnerabilities, first of all SQL injection. The need to use dynamic queries doesn't justify not using bind variables. If you really need to use dynamic queries (it is not clear from your example why static update wouldn't work?!), do this instead:
FOR vc2 IN (...) LOOP
v_sql :=
'BEGIN
V_UPD NUMBER := 0;
SELECT (SELECT ID_TIPO_TERR
FROM ZREPORTYTD_TMP
WHERE AUDITORIA = :p1
AND TERRITORIO = :p2
AND PRODUTO = :p3)
INTO V_UPD FROM DUAL;
UPDATE ZReportYTD_TMP
SET TARGET = :p4
WHERE AUDITORIA = :p5
AND TERRITORIO = :p6
AND PRODUTO = :p7;
END';
EXECUTE IMMEDIATE v_sql USING VC2.AUDITORIA, VC2.NOME, VC2.PRODUTO,
VC2.OBJETIVO, VC2.AUDITORIA, VC2.NOME,
VC2.PRODUTO;
END LOOP;
Oracle will correctly bind with the appropriate type.