During audit planning, an auditor obtained the following information (2 Marks):

1. The company's controller works very hard, including evenings and weekends, and has not taken a vacation in two years (1 Mark).

2. The company's board of directors includes a majority of directors who are independent of management (1 Mark).

Required

a. Indicate whether the information indicates an increased risk for fraud.

b. If the information indicates an increased risk of fraud, indicate which fraud condition (incentives/pressures, opportunities, attitudes/ rationalization, or NA) is indicated.