GARDAÍ will this week make contact with lawyers representing two of Anglo Irish Bank's former senior employees – both living abroad – and request that they return to Ireland for questioning. If they decline, they will be asked if they will agree to meet detectives outside the country.

Detectives want to question Anglo's former chief executive David Drumm and former head of finance Matt Moran as part of a probe into financial irregularities at the bank. Drumm is living on Cape Cod in the United States while Moran is in Luxembourg.

The Garda Bureau of Fraud Investigation cannot force either man to agree to be interviewed. Extradition proceedings can only be used against people for the purpose of charging them with a criminal offence and not to compel people to return to Ireland to arrest and question them.

As a result, it is likely both men will resist the garda request, at least initially. However, a senior garda source said the force was hopeful that some level of co-operation would be agreed.

Following the arrest and questioning of the bank's former chairman and chief executive Seán FitzPatrick and former finance director Willie McAteer, Drumm and Moran are "now the men we are most anxious to speak to next", said a source.

Both FitzPatrick and McAteer co-operated fully while in garda custody before being released without charge. They gave detailed answers when asked about financial irregularities at the bank and their relationships with senior colleagues.

The Sunday Tribune understands that more arrests of senior bankers in Ireland are likely to take place in the coming weeks.

Fraud squad detectives are also examining the transfer of nearly €7.5bn from Irish Life and Permanent to Anglo Irish Bank and the possibility of arrests of individuals from Irish Life are now at an early stage of being considered.