South African Rugby's chief executive Jurie Roux allegedly used software that masked unauthorised money transfers while he worked at the University of Stellenbosch.
Netwerk24.com says the claim is made in a report by audit firm KPMG, as part of an ongoing case in which the university - famous for its rugby history - is suing Roux in the Western Cape High Court for $3m.
Roux was a senior director of finances and asset management at the university and chairman of the Stellenbosch rugby club, before becoming the South African rugby chief executive in 2010.
It was reported last year that according to court documents, between 2002 and 2010 Roux and a colleague made "unauthorised" transfers from the university's reserve funds to cost centres which could be accessed by the rugby club.
According to English language websites, the Afrikaans news site Netwerk24.com is now reporting that preliminary findings by KPMG show Roux "used software that would not leave an audit trail".