Proper handling and reporting of existing evidence are important for the investigation and reporting phases of an incident response because they ensure the integrity, authenticity, and admissibility of the evidence in case it needs to be presented in court. Evidence that is mishandled, tampered with, or poorly documented may not be accepted by the court or may be challenged by the opposing party. Therefore, incident responders should follow the best practices and standards for evidence collection, preservation, analysis, and reporting.