Is it permissible to open private reports from an accounting program to benefit from them in learning how to create other reports?

An employee entrusted with company assets is not permitted to dispose of them except with explicit or implicit permission. If there is no permission, he is not allowed to open and view reports. He must inform the officials in the company that his knowledge of the reports serves his work. If they agree, then so be it; otherwise, he must refrain from viewing them.