The singer is said to be recording the follow-up to last year's 4 in New York.
Production on her fifth studio album is being headed by Kanye West and husband Jay-Z's producer Hit-Boy, who worked on the pair's Watch the Throne LP.
Hit-Boy has also worked with Beyoncé's Destiny's Child bandmate Kelly Rowland and on Nicki Minaj's second studio album Pink Friday: Roman Reloaded.
The 'Best Thing I Never Had' star is enforcing strict security measures at her recording studio to prevent new material leaking, The Sun reports.
"She's spent thousands hiring out the whole studios. She's got security on the doors to ensure no-one hears a whisper," a source said.
"She's being strict with proceedings too, putting in 14-hour days declaring nobody leaves until it's perfect."
Beyoncé is apparently planning to direct, produce and star in a new documentary. She recently teased a big announcement for August.
Watch Beyoncé's video for 'Best Thing I Never Had' below: