New-Variable -Option Constant -Name xlDelimited -Value 1
New-Variable -Option Constant -Name xlTextQualifierDoubleQuote -Value 1
New-Variable -Option Constant -Name xlWorkbookDefault -Value 51

$csv = 'C:\1111111\Report_AuditLogFull.csv'
$txt = $csv -replace '\.csv$','.txt'
$xls = $csv -replace '\.csv$','.xlsx'
Rename-Item $csv $txt

$a = @(@(5,2),@(6,2),@(7,2),@(8,2))
$xl = New-Object -COM 'Excel.Application'
$xl.workbooks.OpenText($txt,1251,[Type]::Missing,$xlDelimited,$xlTextQualifierDoubleQuote,[Type]::Missing,$True,$False,$False,$False,$False,$False,$a) 
$wb = $xl.Workbooks | ? { $_.FullName -eq $txt }
$wb.SaveAs($xls, $xlWorkbookDefault)
$wb.Close()
$xl.Quit()