The Garda Commissioner Martin Callinan said it is too early to say if a Garda investigation will take place on foot of the Moriarity report published earlier this week.
Yesterday, Taoiseach Enda Kenny told the Dáil that the 2,200 page report had been referred to the DPP and the Garda Commissioner.
A Chief Superintendent from the Criminal Assets Bureau and officers from the Bureau of Fraud investigation are to examine the report to establish if criminal offences are disclosed.
The Commissioner said he would await the outcome of that examination before a decision will be taken on whether a full investigation should begin.
"There is chief Superintendent in charge of the Criminal Assets Bureau (CAB) who will be examining that report," he said.
"We will be talking with the DPP who has a copy also, but as of now it would be premature to indicate that an investigation would take place in the absence knowing whether or not there are definitive criminal offences disclosed."