THE APPLICANT HAD ALREADY BEEN ASSIGNED TO THE SAME AUDITING SECTOR AS THAT TO WHICH HE HAS NOW BEEN REASSIGNED .
21 FURTHERMORE , REFERENCE MUST ALSO BE MADE TO THE DISTINCTIVE NATURE OF THE COURT OF AUDITORS . IN ORDER TO CARRY OUT ITS AUDITS THE COURT OF AUDITORS HAS DECIDED TO ADOPT A SYSTEM-BASED APPROACH , WHICH CONSISTS IN EVALUATING SYSTEMS RATHER THAN THEIR EFFECTS AND INVOLVES AN ANALYSIS NOT ONLY OF INTERNAL CONTROLS BUT ALSO OF THE BUDGETARY PROCEDURES TO WHICH THEY RELATE . CONSEQUENTLY , THE AUDIT WHICH IT CARRIES OUT RELATES TO BOTH THE REGULARITY AND THE LEGALITY OF THE FINANCIAL MANAGEMENT OF THE INSTITUTIONS .
22 IT FOLLOWS THAT THE WORK OF THE COURT OF AUDITORS DEMANDS THE PERMANENT PRESENCE OF STAFF COMPETENT IN BOTH LEGAL AND AUDITING MATTERS . THEREFORE THE APPLICANT ' S CONTENTION THAT IT WOULD HAVE BEEN IN THE INTERESTS OF THE SERVICE TO RECRUIT AN AUDITOR AND NOT A LAWYER FOR THE STAFF AND OPERATIONAL EXPENDITURE SECTOR IS INCORRECT .
23 FURTHERMORE , WHEN HE APPLIED FOR THE POST ADVERTISED IN VACANCY NOTICE NO CC/A/22/79 , THE APPLICANT REFERRED TO HIS EXPERIENCE IN AUDITING STAFF EXPENDITURE HAVING REGARD TO THE LEGALITY AND THE REGULARITY THEREOF . IN THOSE CIRCUMSTANCES , ALTHOUGH HIS APPLICATION FOR THAT POST WAS UNSUCCESSFUL , THERE IS NO JUSTIFICATION NOW FOR THE APPLICANT ' S CLAIM THAT HE LACKS THE QUALIFICATIONS NECESSARY TO PERFORM THE DUTIES OF PRINCIPAL ADMINISTRATOR IN THE STAFF AND OPERATIONAL EXPENDITURE SECTOR , WHICH IS AN AUDITING SECTOR .
ASSIGNMENT TO AN EQUIVALENT POST
24 THE APPLICANT ALSO MAINTAINS THAT THE PRINCIPLE OF ASSIGNMENT TO AN EQUIVALENT POST HAS BEEN CONTRAVENED INASMUCH AS , EITHER THE APPLICANT CONTINUES TO PERFORM DUTIES WHICH ARE ESSENTIALLY OF A LEGAL NATURE , IN WHICH CASE THEY ARE LACKING IN SUBSTANCE , OR ELSE HE IS ENTRUSTED WITH AUDITING TASKS , IN WHICH CASE THERE IS A SUBSTANTIAL CHANGE IN HIS DUTIES AND HIS REASSIGNMENT IN UNLAWFUL .
25 IN THAT REGARD , IT IS APPROPRIATE TO REFER IN THE FIRST PLACE TO THE REMARKS MADE EARLIER CONCERNING THE DISTINCTIVE ORGANIZATION OF THE COURT OF AUDITORS , WHICH ENTAILS THE REJECTION OF THE DISTINCTION BETWEEN LEGAL DUTIES AND AUDITING DUTIES , AND THE FACT THAT THE APPLICANT HAD ALREADY WORKED IN THE SAME AUDITING SECTOR IN THE PAST .
26 MOREOVER , IT IS CLEAR FROM THE FILE ON THE CASE AND IN PARTICULAR FROM THE STATEMENTS MADE AT THE HEARING THAT THE TASKS ASSIGNED TO MR LUX ARE BY NO MEANS INSIGNIFICANT AND THAT , ON THE CONTRARY , IT WAS THE APPLICANT WHO INITIALLY FAILED TO SHOW IN HIS WORK THE WILLINGNESS AND ENTHUSIASM WHICH AN INSTITUTION IS ENTITLED TO EXPECT FROM A RESPONSIBLE OFFICIAL .
27 THEREFORE , IN THE LIGHT OF THE FOREGOING CONSIDERATIONS , THE APPLICANT ' S THIRD AND FOURTH SUBMISSIONS MUST BE REJECTED .
MISUSE OF POWERS
28 IN SUPPORT OF THIS SUBMISSION , THE APPLICANT MAINTAINS THAT