A compliance gap analysis is a detailed review of an organization's current state of compliance against a specific regulation or standard. It helps identify the areas and controls that are not meeting the requirements, assess their risk levels, and determine the corrective actions that can be taken to achieve compliance12. A compliance gap analysis is the most useful tool for an IS auditor to review when auditing against a new regulation, as it provides a clear and comprehensive picture of the compliance status, gaps, and remediation plan of the organization.
References
1: Information Security Architecture: Gap Assessment and Prioritization - ISACA
2: How to perform Compliance Gap Analysis? - Sprinto