Several Little Bleeders have sent me the same link today, and I've also seen it posted to a few blogs – though it seems to originate with Den of Geek. What we have is an article on the Daily Mail website from January in which Naomie Harris appears to admit that her character, Eve, in the new James Bond film actually is Moneypenny.
The article is phrased as though written by Harris, though it may be that she used a ghostwriter in some way. It might be the result of an interview, for example.
The overall point, though, is for Harris to pose for pictures on the beach in the Maldives. Here's the bit where she mentions Moneypenny:
I'm not sure yet how much travel will be involved in filming the new Bond film, Skyfall. There will certainly be some exotic locations – I've heard India being mentioned – but as Miss Moneypenny, I'll probably get no further than Pinewood Studios.
I'm not planning to do an awful lot of traveling this year. I have a new flat so most of my time is taken up with builders and things like choosing curtain fabric.
But… she'd already filmed outside of Pinewood at this time, and official denials had been issued regarding Moneypenny. I didn't believe them, but they had been issued.
I'm not sure this article is by Harris at all, and any amount of that text could have been padded by the Ghostwriter. If they were using previous Daily Mail articles as a resource, they'd have found the paper had been associating Harris to the role since long before the start of production.
So, in summary: I do believe Harris will be playing Moneypenny in the film, but the only way in which this article comes anywhere near confirming it is by indicating that the Daily Mail's ghostwriter is pretty confident in the fact.