Is it possible to list all user that accessed to specific table Is there a way in Oracle (11) to make a list of users when they were last accessed (select / update / insert or delete) a table or view ?

Thanks
You can do this with auditing, but it incurs a performance overhead and does not work retrospectively.

Read the section Verifying Security Access with Auditing in the Oracle® Database Security Guide 11g Release 2 (11.2).

I'll add that in the majority of cases, somebody in the organisation thinks that this type of auditing is required, but more often than not it is just a misguided requirement.