Although the units of torque and work are the same,why are they not the same physical quantities?

(N/A) The unit of both torque and work is $N \cdot m$ (Newton-meter) or $J$ (Joule). However,they are different physical quantities because:
$1$. Torque is a vector quantity,whereas work is a scalar quantity.
$2$. Torque represents the rotational effect of a force (turning effect),while work represents the energy transferred by a force acting over a displacement.