ETL Testing and BI Testing with Open Source Framework

After trying to understand your requirement, Like if you want to  Compare two reports like Report generated in Cognos and Report Generated in SSRS then I have some Sample Test Cases for Testing Graphs and Charts which may be helpful for you.

1) No data found message should be displayed when there is no data in the graph.
2) Waiting cursor or Progress bar should be given on Graph Load
3) Correct values displayed with respect to its Pivot table (values of the graph x-axis & y-axis matches its table values)
4) If the Graph is hyperlinked (on click, navigates to some other page), it should redirect to the expected page
5) Graph Report should be Printable or downloadable
6) Color combinations Should be according to your Application Standards
7) you should test how the data variation affects the graph. The chart has to respond immediately to the data changes
8) you need to check with all possible combinations of data
9) Tool-tip should be available on Graph values which contains basic information about the value
10) Information Icon should available which gives the basic information about the graph to User
11) Check the Graph with various filters if any
12) Position and color of Legends must be proper
13) Plotting range should be dynamic and logical
14) Values in Graph should be in Proper culture
15) Check the Graph with less and more data, small & large Date Rang
16) Test the Graph for Boundary values by using boundary value analysis
17) Use equivalence class partitioning to minimize input data
18) Test the Performance of Graph load with different amount of data
19) Scroll-bar need to be available to see the entire graph
20) Export the Graph in Excel or PDF and see how it looks
21) Test the Graph report in all supported browsers.
22) Must use Standard Font Size and Font Style at Graph Dashboard
23) Graph or chart name should be meaningful

I am talking about more about Frameworks.  I am not talking about Test cases.

Is there any framework we can design or you ca suggest to make ETL testing Automated

1) Test framework to Test data between source and Destination (Target) can be tested without using ETL testing Licensed tools.  Framework may include opensource or low cost tools only bot high end licensed onces
2) Same rule applies here how to test BI from Source to Vsiualiazation .. how to do test framework with open source or low cost tools.
3) Now any framwork (Manual or Automation) to compare the Reports generated in Cognos to SSRS  and compare reports from SSRS to Power BI.

No, ETL testing cannot be performed without using any ETL Tool. 

I think you are mistaken,

ETL definetly can be done without Tools.

we can develop Pyhton Script or there is open source like DRFit to work with ETL testing.

FYI.