Rangers manager Ally McCoist believes the Scottish Premier League are wasting their time launching an investigation into alleged undisclosed payments to players.
The SPL appointed an independent commission last week, which will determine whether the Ibrox side breached rules in relation to Employee Benefit Trust (EBT) payments and arrangements for players between 2001 and 2010.
Speaking on the same day former Rangers owner Sir David Murray denied cheating took place during his stewardship, McCoist claimed so-called dual contracts were not in use as far as he is concerned, saying: "I'm under the impression there are absolutely no dual contracts. Therefore, I've been told it's probably a complete waste of time."
He added: "But if people in places see fit to pursue this, that's up to them.
"I've made my views clear, my opinion hasn't changed. We will just let the process take its natural course now and see what happens.
"I've got enough to worry about and I'm trying my best not to worry any more."
McCoist has just one absentee through injury for Tuesday's Scottish Communities League Cup tie against East Fife, with defender Ross Perry ruled out with a calf strain.
American midfielders Maurice Edu and Alejandro Bedoya will also not be included in the squad after both indicated a desire to quit the Ibrox side.