ABC defends Al Jazeera investigation

An investigation report into One Nation is consistent with editorial policies, the Australian Broadcasting Corporation says.

The ABC has defended its relationship with broadcaster Al Jazeera in the wake of an explosive story about Pauline Hanson's One Nation party.

The ABC is set to air this week an Al Jazeera investigation report into One Nation's attempt to secure donations from the United States, including talks with the powerful National Rifle Association.

One Nation said in a statement: "Al Jazeera are a state-owned propaganda arm of the Qatari government that supports Islamic extremist groups and are not a legitimate media organisation."

It has referred the media report to the Australian Federal Police.

An ABC spokeswoman told AAP on Tuesday: "The ABC assesses all content on its merits, ensuring it is consistent with all ABC editorial policies, including recognised standards of accuracy, impartiality, integrity and fair and honest dealing."

She said the report is consistent with ABC editorial policies.