Wigan insist they have acted "honestly and reasonably" after being charged with breaching salary cap rules.
The Super League club face a Rugby Football League hearing next week and could be fined and docked points.
The Warriors, together with St Helens and Bradford, are accused of spending over the competition limit of £1.7m on players' wages last year.
"The Wigan club believes it has acted honestly and reasonably in relation to the salary cap rules," said the club.
"We have also fully co-operated with all requests from the Compliance Commissioner during recent interviews.
"We will continue to fully co-operate until the matter is settled. The Wigan club have the utmost confidence in the RFL Tribunal to deal with the matter fairly."
The Warriors endured a miserable first half of 2006 and were facing a relegation battle when they paid a world record £450,000 for Great Britain prop Stuart Fielden.
The club then rallied to avoid the drop by winning nine of their last 11 games and condemn Castleford, who are now thought to be considering legal action, to National League One.
If the offences are deemed serious enough to warrant points deductions, the clubs could lose four, eight or 12 points depending on the size of the breach.
Those penalties have been doubled from last season.
For Wigan, who also overspent in 2005, the worst-case scenario would dump them at the bottom of the table and into another fight against relegation.
Bradford and Saints will have their case heard on Thursday, with Wigan's taking place on Monday 16 July.
Bradford were docked two points last year for breaching the salary cap while Saints were also punished in 2003.