Appearing before the Oireachtas Justice Committee the Commissioner said whistleblowers will always be listened to and supported.
But she repeatedly refused to comment on whistleblower allegations, saying she legally can't.
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Commissioner O'Sullivan says she will co-operate with the legal review of the recent disclosures.
She called for a single entity to deal with all whistblowing in the Gardaí – Tánaiste and Justice Minister Frances Fitzgerald says she'll consider such a move.