The Bhartiya Sakshya Adhiniyam play an important role in determining the admissibility and weight of evidence in case involving forensic audit. By understanding the rules and principles of evidence law, forensic auditors

For evidence to have any value in the eyes of court of law and be relied upon on reaching the decision, the rules to be kept in mind include Relevancy; Admissibility; and Weight. Relevancy: There should be material connection (or relation to fact in issue or another fact.). The fact in issue and the fact to be produced must have some sort of connection or they should be related to each other. The state of one thing affects the formulation of another and thus the material connection defines that relation, effect, cause or reasoning. Further, the relevant fact must have Probative value i.e. the capacity to prove something. A relevant fact must 'prove' or 'render probable' the existence or non-existence of fact in issue or other fact. It implies that either something is proved beyond doubt or the probability that something exists has grown higher by producing the evidence. Admissibility and weight: The court after deciding whether the fact is relevant or not decides upon the matter of admissibility. By admissibility it means capability to be accepted. A fact may be highly relevant but to the disappointment of lawyer, court may refuse to admit the evidence because it is non-admissible for several reasons. Thus, if evidence is legally relevant and does not prejudice the trial, then only it will be admissible in the court of law. Whether evidence outweighs costs of admission depends on the discretion of the court. Thus, if admission has an adverse effect on the course of fair proceeding, the court will not admit it. If admission of evidence misleads a jury or causes undue delay in the proceedings or proves an already established fact then such evidence will be rejected. Normally a trial judge would first determine the logical relevance of evidence and then weighs its potential probative value against the possible costs of admissions.