The Garda Anti-Corruption Unit is carrying out a small number of investigations in relation to allegations of drug taking by members of the force and possible infiltration by organised crime.
Drug testing of garda personnel will begin in six months, according to the head of the new unit.
Assistant Commissioner Pat Clavin said gardaí have an obligation to protect people from the risks and effects of corrupt behaviour and there was no tolerance for gardaí who abused their position of trust for personal gain.
Gardaí said the new anti-corruption unit was established not because the police service has a major problem with corrupt officers, but to ensure that it does not and to maintain public trust and confidence.
The unit will respond to and investigate allegations of corruption, as well as acting to prevent it, and educate gardaí to the potential signs of corruption.
The head of the unit said its focus was on substance misuse, professional boundaries and abuse of power for sexual gain, and policies on these issues were published today.
This would broaden to cover other issues, such as business interests and potential compromise.
Chief Superintendent Johanna O'Leary also said the unit was carrying out a small number of investigations in relation to allegations that a small number of gardaí were abusing drugs and the potential from infiltration by organised crime.
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Assistant Commissioner Clavin said he was very concerned about drugs in wider society and gardaí were no different than other people, but that for garda personnel, drugs are "a no no".
He said the unit will be both proactive and reactive and will work to prevent and detect corruption, as well as promoting a culture of professional conduct and ethical behaviour.
Drug testing of all gardaí is due to begin in six months' time with an outside agency being brought it to conduct the tests.
A confidential integrity reporting service, to be run independently by Transparency Ireland, will enable gardaí to speak up in confidence on ethical, criminal or corrupt matters.
The new unit will have 26 gardaí, led by a chief superintendent and two detective superintendents.
It will deal solely with allegations against serving garda personnel, while members of the public with complaints about garda behaviour or alleged criminality will continue to contact the Garda Síochána Ombudsman Commission.
