This is an ethical question mostly.
A colleague and I have made some observations recently about some reports that are done (and then reviewed) with absolutely no added value since the (internal) client can run them himself, they are not subject to any change and they have run without problem for years. We have a collected bit of data so far and we definitely think there is a big opportunity to reduce waste here. All those reports are assigned to a third colleague and take a few days of work in his month. Also worth to mention that he has been performing poorly and that our boss is clearly not satisfied with his work.
We were not mandated in any way to produce a report on our process. We just analyzed it with the intention of having a better reporting process in the end, in good faith.
Are we left with a choice with two unethical consequences ? We either choose not to mention something we think is detrimental to the business to cover our colleague or we do disclose it and risk making him useless.
For what it's worth, it's not sure that he would be let go if those tasks were to be eliminated but let's work with this hypothesis.