An oriented hypergraph is a hypergraph together with an incidence orientation such that each edge-vertex incidence is given a label of $+1$ or $-1$. An oriented hypergraph is called incidence balanced if there exists a bipartition of the vertex set such that every edge intersects one part of the bipartition in positively incident vertices with the edge and other part in negatively incident vertices with the edge. In this paper, we investigate the incidence balance of oriented hypergraphs and induced signed hypergraphs by means of the eigenvalues of associated matrices and tensors, and provide a spectral method to characterize the incidence balanced oriented hypergraphs and their induced signed hypergraphs.