Lee has been called to appear Friday afternoon at the office of the independent counsel conducting the investigation, said an official at the office, refusing to give her name. Yonhap news agency earlier quoted Yun Jung-sok, a senior prosecutor, as saying Lee would be summoned.
"That's how we understand it," Samsung Group spokesman Yim Jun-seok said in response to a call seeking confirmation. He had no further comment.
Lee, 66, was summoned for the first time last Friday and spent almost 11 hours with special prosecutors.
The independent counsel, sanctioned by South Korea's National Assembly and former president, began its probe in January. Investigators have until April 23 to collect evidence.
Kim Yong-chul, a former top lawyer for Samsung, claimed in November that the conglomerate had 200 billion won ($205 million) in a slush fund and used it regularly to bribe prosecutors and judges. He also alleged that Lee's wife, who heads a Samsung art museum, used some of the money to buy expensive paintings from abroad.
Samsung vociferously denied Kim's allegations when they were raised.
Samsung Group is a massive conglomerate consisting of dozens of businesses. It has interests in industries including shipbuilding, construction, insurance and leisure.
Lee, who has led the group for 20 years, is credited with turning Samsung Electronics Co., its flagship enterprise, into a top global brand. His late father established the conglomerate 70 years ago.
Besides the slush fund, bribery and art claims, investigators are looking into long-simmering allegations of murky dealings involving the family-run group's complex ownership structure.
South Korean conglomerates, known as "chaebol," have long been accused of influence-peddling as well as dubious transactions between subsidiaries to help controlling families evade taxes and transfer wealth to heirs.
Special prosecutors questioned Lee's wife for more than six hours last week. His son, an executive at Samsung Electronics, brother-in-law and senior Samsung Group officials have also endured hours of questioning.
Separately, independent counsel investigators visited Samsung Electronics Thursday, company spokeswoman Lee Eun-hee said. She declined to provide details.
Yonhap, without citing any source, said several investigators were believed to be searching for documents related to Samsung's alleged slush funds.
Associated Press Writer Hyung-jin Kim contributed to this report.
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