FIFA finishes internal investigation into corruption allegations

FIFA has announced it has completed its 22-month internal investigation into allegations of criminal misconduct, bribery and corruption in football.

The scale of FIFA's internal investigation has been enormous; 12m documents - including emails, minutes of meetings and contracts - scaled down to 2.5m files reviewed more closely.

Anything suspicious was immediately handed over to Swiss prosecutors who, in turn, passed them on to authorities in the United States.

"Everything was shared," said a source familiar with FIFA's investigation.

There are ongoing criminal inquiries and obstruction is against the law. The source added: "The stakes are astronomical; the penalties so severe, it was played straight down the middle."

FIFA's statement says "numerous key witnesses were interviewed" but it is understood some officials refused to be probed following legal advice.

It is believed they had yet to speak to investigating authorities - Swiss or American - so saw no merit in cooperating at that stage. This will have frustrated a governing body that wanted to leave no stone unturned.

World football's most powerful figures talk a good game, but only time will tell whether this restores its credibility.

There are still many unanswered questions and FIFA is not saying too much. It is legally restricted from commenting on some individuals and paperwork due to criminal investigations.

So, attention turns back to Swiss prosecutors.

What will they do with these documents?

Will they make any formal charges?

Will the U.S. Department of Justice pursue anybody else?

Another key question remains: why should we trust FIFA? Its reputation was battered even before the plush rooms of senior executives were raided in five-star hotels in Zurich back in May 2015.

There is still a huge amount of cynicism, and officials know the closure of this internal investigation will not close the door on popular perception in the UK and Ireland.

FIFA has a considerable number of critics. Yes, there appears to be a cultural change towards greater transparency and accountability. World football's most powerful figures talk a good game, but only time will tell whether this restores its credibility.

FIFA president Gianni Infantino says the organisation hopes to "return its focus to the game, for fans and players throughout the world". Privately, though, he knows the cloud of the previous regime still looms over the organisation.

Only when former executives Chuck Blazer and Jeffrey Webb are sentenced in U.S. courts - after both pleaded guilty to corruption charges - can FIFA begin the formal process of claiming damages.

It is, after all, an "injured party". World Cup contracts aside, it could do with the money. This 22-month internal investigation will have been a costly process, although nobody will reveal exactly how much.

FIFA no doubt believes the completion of this inquiry will go some way to moving on from its shameful past.

It will announce new governance and financial structures in April. But, at any stage, at any time, Swiss and U.S. prosecutors could strike again.

Their criminal investigations are ongoing and whether they pounce once more remains a closely guarded secret.

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