The Garda Commissioner says while the military structures of the IRA no longer exist, some former members are still engaged in criminal activity "without the sanction or support of the organisation".
Speaking ahead of a garda graduation ceremony in Templemore, Noirin O’Sullivan said the IRA is under continuous assessment and the force is "very aware of a wide variety of criminal activity" in the Republic of Ireland.
She made her comments as efforts to salvage the Northern assembly are underway. The Taoiseach is meeting with the SDLP this morning.
The DUP wants the assembly adjourned to allow talks to take place - a move opposed by SF.
The Garda Commissioner said the force will take action if they have any hard facts or evidence to say the IRA exists.
Ms O'Sullivan said any former members engaged in crime are not supported by the organisation;
"As the INC report found in 2011, and our assessment is consistent with that, the military structures of the IRA have disbanded, " she said.
"The IRA has given up its terrorist capacity, but however some former members of the Provisional IRA remain involved in criminal activity and indeed in this jurisdiction we're very aware of a wide variety of criminal activity, but without sanction or support of the organisation," she added.