Environment Minister John Gormley has said it may take some time for the Garda investigation in relation to Anglo Irish Bank to be completed.
Searches were carried out for a second day today at the bank's headquarters in Dublin.
The fraud squad and the Office of Corporate Enforcement are examining records and computers to establish if a breach of company law has taken place.
Today's raids come after officers spent more than 11 hours in the building yesterday.
Minister Gormley says the investigation could last for a considerable amount of time.