Security company G4S insists it does not know which of its staff may have been involved in the fatal bashing of an Iranian asylum seeker during riots at the Manus Island detention centre.
Papua New Guinea police investigating Reza Barati's February 18 death suspect three G4S guards, two local PNG men and an expatriate.
G4S admits there are allegations but says it hasn't identified perpetrators, just passed all information to PNG police.
"Of course we are saddened by the events of that night," G4S managing director of immigration services, Chris Manning, told the ABC on Tuesday.
But it was not for G4S to sift the evidence, its role was to support the police inquiry "to ensure that anybody who has broken the law in this brutal and horrific way is brought to justice," he said.
An independent review into the riot has found a PNG man employed by the The Salvation Army led the brutal beating that killed Mr Barati, whose head was crushed by a rock.
The investigation, by former public servant Robert Cornall, found no particular factor caused the violence.
That report's release before they finished their investigation has angered PNG police.
They say a request by PNG police to involve Australia Federal Police in the investigation was accepted by officers on the ground, but later rejected by Canberra.
"We were frustrated by the lack of co-operation by the Australian government, the security service provider G4S and asylum seekers," a PNG police spokesman said on Tuesday.
"They have been frustrating our efforts, and have been since day one.
"We can't even interview suspects. They flew them to Australia, then back again without telling us."
The PNG police spokesman conceded local investigators have yet to conclude if PNG police entered the camp, but says the PNG courts cannot rely on the Cornall report.
"It's a private investigation, as far as we're concerned," the spokesman said.
Meanwhile, Mr Manning also denied G4S had finalised any plans to hand control of the Manus Island centre to PNG police if riots occurred.
"No, it is absolutely not correct.. and I would emphatically deny that," he told the ABC.
"What we did have was a draft protocol for the joint management of incidents, which had been passed to the police for consideration."
Earlier G4S had insisted a recording obtained by the ABC of a G4S briefing discussing such plans had been taken out of context.
In the recording, acting regional manager John McCaffrey is heard apparently making plans to hand over control to PNG's police mobile squad in the event of major violence.
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