Yesterday's report by the PSNI and MI5 claims the IRA still maintains an army council – and has control over Sinn Féin.
The report says the group is committed to the peace process – but individual members are engaged in criminal activity including smuggling.
Theresa Villiers is calling for paramilitary organisations to be monitored and gradually phased out.
But she will not say whether or not she knows who's on the IRA's Army Council.
“Obviously I see some highly classified and confidential briefings which I'm not able to share with the public” she said.
“But I think there is a case for further work to be done on these matters; and I think the only way that we can really effectively ensure that's done and people have confidence in it is if we do restore some form of formal monitoring process” she added.
However, a Sinn Féin TD says the IRA Army Council does not exist.
Sinn Fein TD for Donegal North East, Pádraig Mac Lochlainn, says republicanism has moved on.
“I don't believe that the IRA army council operates – I believe that the IRA has left the scene” he said.
“I come from a family steeped in the IRA, so I'm better placed than most to know the status of the IRA”.
“In my opinion – and in the opinion of republicans across Ireland – where we are now is on a journey towards peace, moving away from the heartbreak and the failure of the past” he added.
