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Here the IBM documentation on what can be used:
https://www.ibm.com/support/knowledgecenter/SSEP7J_11.1.0/com.ibm.swg.ba.cognos.ca_mdlg.doc/c_ca_mdlg_sql.html
All – in most Cognos shops, we use one named user to connect to a database server/instance. Allowing a user to write custom SQL will also expose other schema data, which may otherwise be restricted. Additionally, you will also have to grant the capability to all users to be allowed to run reports with custom SQL.
Peter Chan
613-295--0428
https://community.ibm.com/community/user/businessanalytics/communities/community-home/digestviewer/viewthread?MessageKey=c393a578-eaf3-43a3-82ab-c751e51de0c6&CommunityKey=6b10df83-0b3c-4f92-8b1f-1fd80d0e7e58&tab=digestviewer#bmc393a578-eaf3-43a3-82ab-c751e51de0c6