Zurich-based FIFA, attempting to recover from the worst graft scandal in its history in which 42 people, including former FIFA executive committee members and entities have been indicted in the United States, said last week that KPMG had stepped down as its auditor.
A KPMG spokesman said the firm did not comment on the actions of its audit oversight authority.
"The FAOA is monitoring developments related to FIFA, and has selected for evaluation aspects of KPMG's work in connection with the auditing of the financial statements of FIFA," the FAOA, which helps monitor the performance and quality of audit services, said in a statement.
"This evaluation is not a formal investigation which would only be initiated if breaches of duty would be identified. Please note that there is a presumption of innocence."
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The Financial Times newspaper, citing documents it had seen, said KPMG felt the new leadership of FIFA was not serious about reform.
A FIFA spokeswoman referred back to an earlier statement welcoming the change of auditor, saying it would give it the opportunity to work with a new audit firm.
(Reporting by Joshua Franklin and Mark Hosenball; editing by Ralph Boulton and Hugh Lawson)
