West Brom striker Long and Wigan midfielder James McCarthy are the only players who make Giovanni Trapattoni's starting line-up who featured from the start against England in midweek.
Long, who says he has not captained a side since his Under-16 days, will be partnered up front by former Baggies team-mate Simon Cox.
Trapattoni has otherwise made use of the rest of his squad, starting in goal where Kieren Westwood replaces David Forde, who was noticeably limping towards the end of the 1-1 draw at Wembley.
But there is no place in the starting XI for Aston Villa defender Richard Dunne, who will have to come off the bench if he is to make his first appearance in nearly a year having been sidelined through injury since Euro 2012.
Westwood lines up behind a back-four of Mark Wilson, Richard Keogh, Paul McShane and Damien Delaney, who celebrates promotion to the Premier League with another international start.
McCarthy will perform in the centre of midfield alongside Wes Hoolahan while Andy Keogh and James McClean provide the wide options.
Republic of Ireland team: Westwood; McShane, Keogh, Delaney, Wilson; Keogh, McCarthy, Hoolahan, McClean; Cox, Long (captain)