Gardaí have said the criminal investigation into irregularities at Anglo Irish Bank will be completed within the next few months.
However, Commissioner Fachtna Murphy defended the length of time it has taken to carry out the investigation, saying it is "complex and detailed".
Speaking at the launch of a guide to assist company directors to strengthen their defences against fraud, Mr Murphy said gardaí launched 140 criminal investigations into commercial fraud in 2009.
Among them is the case against Anglo Irish Bank.
Commissioner Murphy said that the investigation should be completed within the next few months.