If statement in select (ORACLE)

So simple you can use case statement here.

CASE WHEN ISSUE_DIVISION = ISSUE_DIVISION_2 THEN 
         CASE WHEN  ISSUE_DIVISION is null then "Null Value found" //give your option
         Else 1 End
ELSE 0 END As Issue_Division_Result

SELECT (CASE WHEN ISSUE_DIVISION = ISSUE_DIVISION_2 THEN 1 ELSE 0 END) AS ISSUES
    --  <add any columns to outer select from inner query> 
  FROM
 (  -- your query here --
   select 'CARAT Issue Open' issue_comment, ...., ..., 
          substr(gcrs.stream_name,1,case when instr(gcrs.stream_name,' (')=0 then 100 else  instr(gcrs.stream_name,' (')-1 end) ISSUE_DIVISION,
          case when gcrs.STREAM_NAME like 'NON-GT%' THEN 'NON-GT' ELSE gcrs.STREAM_NAME END as ISSUE_DIVISION_2
     from ....
    where UPPER(ISSUE_STATUS) like '%OPEN%'
 )
 WHERE... -- optional --