French football chief Noel Le Graet could face criminal proceedings after a claim of a "sexist outrage" was made against him, Le Monde reported on Saturday.
Sports minister Amelie Oudea-Castera said she had been informed by the head of the auditing body that a report had been made in accordance with the criminal code.
Le Graet, 81, was forced to step down last week until the completion of the audit.
In a statement to AFP on Saturday, he said he was stunned by leaks to the media.
"I have just read with astonishment an article in Le Monde reporting leaks in the provisional audit report being prepared," he said in a statement.
"At this stage I know neither the facts of which I am accused nor the people who are behind them.
"More generally, I am surprised that information can be disclosed even though the interim report has not yet been sent to me and I have not been able to submit my observations."
During interviews with sports daily L'Equipe and broadcaster RMC, Souid accused Le Graet of unwanted sexual advances, claiming she felt "the only thing that interested him, and I apologise for speaking vulgarly, are my breasts and my ass".
In French law, "sexist outrage" refers to a statement or behaviour with a sexual or sexist connotation which undermines a person's dignity or exposes him or her to a distressing situation.
The offence can be punished with a fine of up to 750 euros.
Read more on FRANCE 24 English
French football boss suspended amid row over Zidane comments
French football boss faces calls to resign after Zidane comments
French football boss Le Graet under fire for ‘clumsy’ Zidane remarks