FIFA has refused to confirm whether Gianni Infantino is under investigation folllowing reports in a German newspaper.
Die Welt have claimed that FIFA investigators are looking into allegations that Infantino ordered recordings of a FIFA council meeting to be destroyed, and that he could face a 90-day suspension if found to have acted inappropriately.
The FIFA ethics committee does not usually make any comment at all on the existence of such investigations.
However, a spokesman told Sky Sports News HQ: "We are not in a position to indicate if we have or have not (begun) preliminary investigatory proceedings against an individual.
"We would however like to point out that there are no formal proceedings going on against Mr. Infantino."
Formerly the general secretary of UEFA, the 46-year-old Infantino was elected FIFA president at an extraordinary congress in February.
Infantino was elected with a mandate to reform football's world governing body, which has been beset by a series of scandals in recent years.
The scandals led to the resignation of former president Sepp Blatter, who was subsequently suspended from FIFA activities.