FIFA has accused former officials Sepp Blatter, Jerome Valcke and Markus Kattner of awarding themselves bonuses worth a total of £55m over a five-year period.
The world governing body's comments come a day after Swiss officials raided FIFA's headquarters in Zurich to obtain new evidence relating to the three executives.
"The evidence appears to reveal a coordinated effort by three former top officials of FIFA to enrich themselves through annual salary increases, World Cup bonuses and other incentives, totalling more than 79 million Swiss francs – in just the last five years," said Bill Burck, a lawyer conducting the investigation.
In a statement, FIFA said: "It is clear that the preliminary findings indicate that the payments and contracts warrant considerable further investigation. Fifa has shared this information with the Office of the Swiss Attorney General and it will brief the US Department of Justice on the matters as well."
Among the alleged bonuses, former president Blatter is said to have given himself £7.7m and £8.4m as reward for overseeing the World Cup tournaments in 2010 and 2014, while secretary general Valcke received a total of £18m for the two World Cups plus the forthcoming 2018 tournament in Russia.
