Which practice is NOT recommended for effective report building?

Maximizing data complexity for users is not a recommended practice for effective report building. Effective reporting relies on clarity and usability, ensuring users can easily understand and interpret the data being presented. When reports are overly complex, it may lead to confusion, misinterpretation, and ultimately a lack of actionable insights. The goal of creating reports should be to inform and aid decision-making rather than overwhelm users with unnecessary complexity.

In contrast, reviewing existing reporting needs, identifying comparable reports, and customizing standard reports are all sound practices. These methods facilitate a better understanding of what information is necessary, how it has been previously organized, and how it can be tailored to meet specific user requirements effectively. Each of these practices focuses on enhancing the usability and relevance of reports, which directly contributes to better decision-making outcomes.