The finance minister has given his backing to the former chairman of Anglo Irish Bank for not getting involved in the Anglo Tapes affair.
Michael Noonan said it was up to the Gardai, and not to bank directors, to investigate criminal activity.
The minister added that he was worried that criminal trials could be threatened if people other than the Gardaí got involved in evidence.
His comments came after Sinn Fein asked why the chairman, Alan Dukes, had not reported the tapes or their contents to the Gardai or the corporate watchdog.
Mr Dukes was appointed as a 'public interest' director of Anglo in 2008, and became its chairman in 2010.