Can anyone tell me wich function enable a user to have the Intelligence Report option at the home page's menu?
It will be used for auditing.
Under User Permissions, you will see a few tabs, one of which is Reporting. Here you can assign the role of Consumer to the user so they can run reports using Business Intelligence (AKA Cognos). If this person needs to build their own reports for Auditing, then give them the Professional Author role. If Professional Author isn't available, then you might not have purchased Business Intelligence and have our Analysis offering. You still will have Consumer as a role, but for building reports, they would use the Business Author role.
Let me know if this helps.