Audit package shows list of reports \ reports that have been run or viewed.
How to get list of reports which were never been viewed or used once.
We use Motio PI on top of Cognos to pull content information. Compare the list of reports from Motio (all reports) with the ones that show up from Audit report (only the ones that have run). The difference is what you are looking for.
Btw, this feature is also available in the free version of Motio. Give it a shot if this sounds like something that you could use :)
Cheers,
Charlie
I asked a similar question of IBM, and apparently there was an audit extension that was available in version 10. IBM indicated that this is currently under development for Cognos 11. Here is the link that I looked at before I asked.
https://www.ibm.com/developerworks/data/library/cognos/development/utilities/page574.html