The Garda Commissioner says he shares the PSNI's view that a provisional army council oversees both Sinn Féin and the IRA.
Speaking at a passing out ceremony for 200 new gardaí, Commissioner Drew Harris said the force's assessment of the Provisional Army Council "does not differ” from the PSNI.
A PSNI-MI5 report from 2015 claimed both the IRA and Sinn Féin are overseen by a council with a political strategy.
It said that the "much reduced" Provisional IRA (PIRA) leadership remains committed to the peace process, and suggested that members of the PIRA had been directed to "actively support Sinn Féin within the community, including activity like electioneering and leafleting".
The PSNI reiterated its view last year, while Sinn Féin has dismissed the assessment as 'nonsense'.
Drew Harris today said he agrees with the PSNI view.
Asked about the assessment, he said: "In national security matters and matters around security of the State, it is my obligation to report to the government - as you would expect me to do in the first place.
"We have contributed and continue to contribute to the IRC [Independent Reporting Commission] reporting on the status of various paramilitary groups, and we would hold then with their opinions on these matters.
"But also I am aware of the PSNI and British Security Service assessment - and we do not differ from that view."
Asked whether there would be any issue for him working under a government that had a Sinn Féin minister for justice, Mr Harris said he is a public servant and will work with the government he has.
He said: "In law, I have heavy responsibilities in terms of protecting the people of Ireland... preventing and detecting crime.
"We will work with whatever minister to achieve those aims."
Today's passing out ceremony in Templemore saw the graduation of 201 new members of An Garda Síochána.
It means there is now the largest number of sworn Garda members in 10 years, with a total of 14,467 members.
