FIFA have been criticised by campaign group Transparency International after the governing body's announcement of reforms failed to address past allegations of corruption.
FIFA announced on Friday a revamped ethics committee will be set up, and a separate compliance and audit committee. But TI, who last year advised the organisation on ways to change, said FIFA had failed to send a strong signal they are committed to change and had delayed by a year many of the recommendations.
Sylvia Schenk, senior advisor for sport at TI, said: "We are disappointed. We had expected a more comprehensive introduction of new procedures. Too much is still unclear and key issues, such as investigations into the past allegations of corruption, have not been properly addressed."
She added: "It has already been nearly 10 months since FIFA promised to clean its house."
The new two-chamber ethics committee - one part to investigate allegations and the other part to judge cases - will also vet FIFA officials, while the audit and compliance committee will set the salaries for FIFA executives and have other financial controls.
A series of corruption allegations have rocked FIFA over the last 18 months concerning both World Cup bidding and last year's presidential election which led to candidate Mohamed Bin Hammam being banned for life.
A report by the Independent Governance Committee (IGC) chairman Mark Pieth, a Swiss professor, was delivered to FIFA's executive committee and criticises the investigations but stops short of saying they should be re-opened.
The report states: "Clearly, the existing procedures are.insufficient to meet the challenges of a major global sport governing body. This has led to unsatisfactory reactions to persistent allegations. In particular, the IGC has identified a lack of proactive and systematic investigation of allegations."
FIFA president Sepp Blatter responded by announcing the new committees.
He said: "The executive committee unanimously agreed to this new approach in our efforts for more transparency and integrity. The new ethics committee will have the possibility to initiate investigations in case of credible allegations."