The gardaí should give up responsibility for immigration checks and controls, according to a report by the 43-nation Council of Europe.
The report says that border officials with special skills and training are required because of the increase in immigration into Ireland.
It also criticises the fact that discrimination complaints against gardaí are investigated by a board which itself relies on garda resources.
The report, which praises the steps taken against racism and intolerance in Ireland in recent years, is due to be presented to the Government today.